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

Spring 2024

Course Number Course Credits Evaluation Method Instructor
340.01
Course Credits
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
Course Requirements - JD
Course Requirements - LLM
Course Areas of Practice
Course Areas of Practice