Examine federal income taxation of estates, trusts, grantors, and beneficiaries, as prescribed by subchapter J of the Internal Revenue Code. For each semester hour of credit earned, the equivalent of one lecture hour a week for one semester. Law 254U, 354U and Law 292U, 392U may not both be counted. Prerequisite: Law 254J, 354J, 454J, 554J, 293Q, 393Q, 493Q, or 593Q.