LAW 742LEC - Estate and Gift Tax

One of the most contentious tax issues is the taxation of wealth transmission. This course analyzes the transfer tax regime focusing on the estate tax and the gift tax systems and how these two systems interact. The course will examine inclusions in and deductions from the gross estate, taxable gifts, the unified credit (now called the applicable credit amount), and the policy considerations that inform the federal transfer tax regime. Prerequisite OR Co-requisite: Federal Income Taxation I (L608).

Credits: 3

Prerequisites & Notes
Pre or Co-Requisite: LAW 608 Federal Income Taxation I.