The purpose of this session is to summarize selective issues pertaining to the income taxation of estates and trusts, which include a review of the IRC 469 rules as they pertain to material participation of trusts for purposes of the calculation of net investment income under IRC 1411(c)
Learning Objectives:
1. Understand computational aspects of the IRC 1411 Net Investment Income Tax for estates & trusts
2. Understand computational aspects of the IRC 1411 Net Investment Income Tax for beneficairies of estates & trusts
3. Understand the interaction between the computation of net investment income and the IRC 469 passive actvity loss rules
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