340 Estate and Gift Taxation
A study of the rules governing federal taxation of gratuitous wealth transfers. The course will examine the trio of related federal taxes: the estate tax, the gift tax, and the generation-skipping transfer tax, as well as the policies, history, and concepts involved in the taxation of wealth transfers.
Enrollment Pre-/Co- Requisite Information
Federal Income Taxation or other experience working with statutory language and regulations is recommended.
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Spring 2025
| Course Number | Course Credits | Evaluation Method | Instructor | ||
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| 340.01 | 2 |
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Richard L. Schmalbeck | ||
A study of the rules governing federal taxation of gratuitous wealth transfers. The course will examine the trio of related federal taxes: the estate tax, the gift tax, and the generation-skipping transfer tax, as well as the policies, history, and concepts involved in the taxation of wealth transfers. Pre/Co-requisitesFederal Income Taxation or other experience working with statutory language and regulations is recommended. |
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Spring 2024
| Course Number | Course Credits | Evaluation Method | Instructor | ||
|---|---|---|---|---|---|
| 340.01 | 2 | Richard L. Schmalbeck | |||
A study of the rules governing federal taxation of gratuitous wealth transfers. The course will examine the trio of related federal taxes: the estate tax, the gift tax, and the generation-skipping transfer tax, as well as the policies, history, and concepts involved in the taxation of wealth transfers. Pre-req: Federal Income Taxation or other experience working with statutory language and regulations is recommended Syllabus: 340-01-Spring2024-syllabus.docx16.29 KB Pre/Co-requisitesFederal Income Taxation or other experience working with statutory language and regulations is recommended |
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