Income Taxation of Trusts and Estates - Acker



 

Course Title

Income Taxation of Trusts and Estates

Professor

Acker
 

First Assignment

 For Income Taxation of Trusts and Estates: 

SYLLABUS

   

Students should read pages 1 – 11 of the text (up to d. Net Operating Loss Deduction), IRC §§ 641(a) and (b) and 642(b) and (c), 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. 

 

Relevant regulations for the first class in the event the students do not otherwise have access to these regulations.