1041 Preparation: Primer on Subchapter J (Currently Unavailable)

Author: Arthur Joseph Werner

You'll learn about the issues relating to the complexities of income taxation of estates and trusts, specifically Subchapter J. Features case studies. This course is the second of three parts of the 1041 Series covering issues involved in preparing the U.S. Income Tax Return for Estates and Trusts (Form 1041).

Publication Date: February 2014

Designed For
CPAs, EAs, and attorneys who need to understand Form 1041

Topics Covered

• Specific issues relating to the complexities of income taxation of estates and trusts
• The Document -- How the terms are affected by Subchapter J
• Case studies in documents and the Internal Revenue Code

Learning Objectives

• Recognize the preparation of the U.S. Income Tax Return for Estates and Trusts (Form 1041)
• Identify Subchapter J of the Internal Revenue Code

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None