Income Taxation of Trusts and Estates
| Basic Concepts |
| Principles of Fiduciary Accounting |
| Formula for Taxable Income and Tax Liability |
| Distributable Net Income |
| Determining A Simple Trust’s Taxable Income |
| Comprehensive Illustration: Determining a Simple Trust’s Taxable Income |
| Determining Taxable Income for Complex Trusts and Estates |
| Comprehensive Illustration: Determining a Complex Trust’s Income |
| Income in Respect of a Decedent |
| Grantor Trust Provisions |