2010-2011 Undergraduate & Graduate Catalog
ACC 628 - Fiduciary Income Tax
Examines the federal income taxation of trusts and estates and the generation-skipping transfer tax. Topics include entity classification, determination of distributable net income, simple trusts, fiduciary accounting income, the throwback rules, income in respect of a decedent, and the grantor trust rules. Prerequisites: ACC 317, ACC 318, ACC 609 or ACC 615.
Credits: 3