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 number: 
Course Credits: 
Course Curriculum: 
Course Type: 


Past Sections