Federal Income Taxation of Trusts and Estates

Section 1, Fall 19

Schedule Information

Enrollment: 8/15
Credits: 2

Course Description

Private trusts are proliferating in number in the United States and decedents' estates may encounter income tax liability even in the absence of estate and gift tax liability. This course will examine federal income tax considerations for trusts and estates, primarily through Subchapter J of Subtitle A. It will NOT cover federal taxation of gratuitous transfers.

Course Requirements

Exam Info:
Midterm Type (if any): None
Description: None

Final Type (if any): Flex
Description: Flex exam at end of semester.
Final Exam Notes:

Flex exam at end of semester.

Written Work Product
Written Work Product:

Other Work

Other Course Details
Prerequisites: Federal Income Tax I and Trusts and Estates are strongly encouraged but not required as prerequisites. Concurrencies: None
Mutually Exclusive With: Income Taxation of Trusts and Estates (SC) (7615)
Laptops Allowed: Yes
First Day Attendance Required: No
Course Notes:

Graduation Requirements

*Satisfies Writing Requirement: No
**Credits For Prof. Skills Requirement: No
Satisfies Professional Ethics: No

*Yes means professor requires everyone in the course to submit a substantial research paper (which is the requirement standard in Academic Policies), so no paperwork required to be submitted to SRO. No means student must timely submit paperwork to SRO if intending to use a paper in this course to satisfy the Writing Requirement.

**Yes indicates course credits count towards UVA Law’s Prof. Skills graduation requirement, not necessarily a skills requirements for any particular state bar.

General Information

Schedule No.
Law No.
Modified Type
Cross Listed: No
Cross-Listed Course Mnemonic:
Concentrations: Tax Law
Public Syllabus Link: None
Evaluation Portal Via LawWeb Opens:
Evaluation Portal Via LawWeb Closes: