340 Estate and Gift Taxation

A study of the rules governing federal taxation of gratuitous wealth transfers. Working with both statutes and cases to develop an understanding of the Estate and Gift Taxes, we will consider not only the mechanics of these two taxes (and the intertwined Generation Skipping Tax), but also their basic policies, history, and selected concepts concerning estate planning implications of transfer tax. There is no prerequisite.

Course Areas of Practice
2014
Spring 2014
Course Number Course Credits Evaluation Method Instructor Meeting Day/Times Room

340.01 3 Richard L. Schmalbeck M/W 1:30-2:51 pm M/W 1:30-2:51 pm Room 3000
A study of the rules governing federal taxation of gratuitous wealth transfers. Working with both statutes and cases to develop an understanding of the Estate and Gift Taxes, we will consider not only the mechanics of these two taxes (and the intertwined Generation Skipping Tax), but also their basic policies, history, and selected concepts concerning estate planning implications of transfer tax. There is no prerequisite.

Pre/Co-requisites
None
Enrollment Restrictions
None
2012
Spring 2012
Course Number Course Credits Evaluation Method Instructor Meeting Day/Times Room

340.01 3 Nancy Russell Shaw Tu 5:30-8:15 pm Tu 5:30-8:15 pm Room 4044
A study of the rules governing federal taxation of gratuitous wealth transfers. Working with both statutes and cases to develop an understanding of the Estate and Gift Taxes, we will consider not only the mechanics of these two taxes (and the intertwined Generation Skipping Tax), but also their basic policies, history, and selected concepts concerning estate planning implications of transfer tax. There is no prerequisite.

Pre/Co-requisites
None
Enrollment Restrictions
None

*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.