Income Taxation of Trusts & Estates - Acker



 

Course Title

Income Taxation of Trusts & Estates

Professor

Acker
 

First Assignment

For Income Taxation of Trusts and Estates:  

Students should read pages 1 – 14 of the text (up to j. Distribution Deduction - Sections 651 and 661), IRC §§ 641(a) and (b) and 642(b), (c)(1), (c)(2), (d), (g), and (h), and Regs. §§ 1.641(a)-0, -1, and -2, 1.641(b)-1, -2, and -3, 1.642(b)-1, 1.642(c)-1 and -2, 1.642(d), 1.642(g), and 1.642(h).