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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 fourth edition brings the book completely up to date, and includes all relevant developments since the preparation of the third edition. In addition, there are numerous expansions of note materials to accommodate developments over the past ten years.
Mark Ascher is the Hayden W. Head Regents Chair for Faculty Excellence at the University of Texas School of Law.
Robert Danforth is the John Lucian Smith Jr. Memorial Professor of Law, retired, at the Washington and Lee University School of Law.