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.

Course Areas of Practice
Evaluation Methods
  • Final Exam
Degree Requirements
Course Type
  • Lecture
Learning Outcomes
  • Knowledge and understanding of substantive and procedural law

Spring 2024

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

Pre/Co-requisites

Federal Income Taxation or other experience working with statutory language and regulations is recommended

*Please note that this information is for planning purposes only, and should not be relied upon for the schedule for a given semester. Faculty leaves and sabbaticals, as well as other curriculum considerations, will sometimes affect when a course may be offered.