Estate and Gift Tax

Course Catalog Number:
5259
Course Credits:
3
Course Type:
Lecture
Course Priority:
General Enrollment Course
Full Year Course:
No

Course Description

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).

Course Offerings 2020-2021

Term Class #
Fall Term 2020-2021 26809

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Course Offerings 2019-2020

Term Class #
Fall Term 2019-2020 28608

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Course Offerings 2018-2019

Term Class #
Fall Term 2018-2019 30471

Professor

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