Course Number:

ACC G248

Credit Hours:	3
Course Title:	Income Taxation of Trusts and Estates
Course Description:	Examines the general rules for the taxation of estates and trusts. Topics include trusts that distribute current income only, grantor trusts, irrevocable trusts, charitable vehicles, income in respect of a decedent, estates and trusts that may accumulate income or may distribute corpus, and treatments of excess distributions and beneficiaries.

Fall Offering:			Lab/Coreq 1:
Spring Offering:			Lab/Coreq 2:
Summer Offering:			Lab/Coreq Remarks:
Summer 1 Offering:			Prerequisite 1:	ACC G230 and
Summer 2 Offering:			Prerequisite 2:	ACC G232
Cross-Listed Course 1:			Prerequisite 3:
Cross-Listed Course 2:			Prerequisite 4:
Cross-Listed Course 3:			Prerequisite 5:
Cross-Listed Course 4:			Prereq Remarks:
Cross-Listed Course 5:			Repeatable:	N
Additional Information: