Following is the course description as
contained in the Manual of Policies and Procedures of Capital University
Law School.
INCOME TAXATION OF TRUSTS & ESTATES (2 credits): Taxation of income of simple trusts, complex trusts, and grantor trusts;
discussion of rules unique to trusts and estates, including distributable net
income, charitable deduction, distribution deduction, and income in respect of
decedents. Prerequisite: 680.
