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: 
340
Course Credits: 
Course Types: 
Lecture
Course Areas of Practice: 
Course Learning Outcomes: 
(a) Knowledge and understanding of substantive and procedural law

 

*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.