ACC G248 - Income Taxation of Trusts and Estates

Institution:

Northeastern University

Subject:

Description:

Examines the general rules for the taxation of estates and trusts. Topics include trusts that distribute current income only, grantor trusts, irrevocable trusts, charitable vehicles, income in respect of a decedent, estates and trusts that may accumulate income or may distribute corpus, and treatments of excess distributions and beneficiaries.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.northeastern.edu

Phone Number:

(617) 373-2000

Regional Accreditation:

New England Association of Schools and Colleges

Calendar System:

Semester

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