Federal Income Taxation of Trusts and Estates: Cases, Problems, and Materials examines the income taxation of estates and trusts, estate and trust beneficiaries, and trust settlors; its emphasis is on the provisions of 'Subchapter J' the relevant portion of the Internal Revenue Code (sections 641 through 692) and its first priority is to give readers an understanding of those provisions and how they work. The book takes four distinct, but integrated,...