Types of Trusts -- Decedent's Final Return and Income in Respect of a Decedent -- Ordinary Trusts; Estates in the Process of Administration -- Medicare Tax--Section 1411 Imposition of the 3.8% Medicare Tax on Estates and Trusts -- Grantor Trusts -- Foreign Trusts -- Special Trusts -- Trusts as S Corporation Shareholders -- Certain Income Tax Effects of Using Revocable Trusts -- The Audit Program of the Internal Revenue Service of Fiduciary Income Tax Returns -- Appendix A: Internal Revenue Code Sections 641-691 -- Appendix B: Subchapter J Treasury Regulations -- Appendix C: Subchapter J Proposed Regulations -- Appendix D:Treas. Reg. ยง 1.1361-1 on S Corporations -- Table of Authorities