Course Information

Course Number




Area of Study & Practice

  • Family Property and Relations
  • Taxation and Estate Planning

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.

Please note that course organization and content may vary substantially from semester to semester and descriptions are not necessarily professor specific. Please contact the instructor directly if you have particular course-related questions.