LAW 5259: Estate and Gift Tax

Course Catalog Number: 
5259
Course Credits: 
3
Course Priority: 
General Enrollment Course
Offering Frequency: 
Every other year
Course Category: 
Standard Courses
Full Year Course: 
No
Course Type: 
Lecture

This course involves a study of the federal transfer taxes imposed on gifts and estates. With respect to the gift tax, we will explore the transfers that are subject to tax as well as the annual exclusion and gifts to minors. With respect to the estate tax, we will explore the transfers (both during life and at death) that are included in a decedent’s “gross estate,” as well as certain of the deductions that are available to reduce the size of the gross estate (and, ultimately, the estate tax owed).

Prerequisites: 

Course Offerings

Class Number:
29000
Term:
Fall 2014-15
Professor(s):
Class Number:
25973
Term:
Fall 2012-13
Professor(s):