Estate and Gift Taxation

JURI Number: 
4590
Credit Hours: 
3
Course Description: 

Focuses on federal tax law and policy affecting the transfer of wealth, including the gift tax, the estate tax, and the generation skipping transfer tax. Statutes, regulations and interpretative materials and their application to hypothetical problems are addressed to lay a foundation for the study of estate planning.

Prerequisite: 
Either JURI 4280 or JURI 5120 AND JURI 4090
Course Type: 
Course Concentrations: