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.
Special Notes:
Estate and Gift Taxation will meet MW from February 12 to April 16.Enrollment Pre-/Co- Requisite Information
Federal Income Taxation or other experience working with statutory language and regulations is recommended.
Spring 2025
| Course Number | Course Credits | Evaluation Method | Instructor | ||
|---|---|---|---|---|---|
| 340.01 |
2
|
Final Exam
|
Richard L. Schmalbeck | ||
| Canvas site: https://canvas.duke.edu/courses/48404 | |||||
| Course | |
| Degree Requirements |
JD elective
IntlLLM-SJD-EXC elective
|
| Course Areas of Practice |
Business and Corporate Law
Family Law
|