Estate and Gift Taxation

2 credits · Law School

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. Prerequisites: Federal Income Taxation or other experience working with statutory language and regulations is recommended. Instructor: Schmalbeck