340.01 Estate and Gift Taxation
Syllabus
340-01-Spring2024-syllabus.docx16.29 KB
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
Enrollment Pre-/Co- Requisite Information
Federal Income Taxation or other experience working with statutory language and regulations is recommended
Spring 2024
| Course Number | Course Credits | Evaluation Method | Instructor | ||
|---|---|---|---|---|---|
| 340.01 |
2
|
Richard L. Schmalbeck | |||
| Sakai site: https://sakai.duke.edu/portal/site/LAW-340-01-Sp24 | |||||
| Email list: LAW-340-01-Sp24@sakai.duke.edu | |||||
| Course | |
| Degree Requirements |
JD elective
IntlLLM-SJD-EXC elective
|
| Course Areas of Practice |
Business and Corporate Law
Family Law
|