340.01 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.
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
|Richard L. Schmalbeck
|Sakai site: https://sakai.duke.edu/portal/site/LAW-340-01-Sp24
|Email list: LAW-340-01-Sp24@sakai.duke.edu