Federal Estate & Gift Taxation (SD 334)


This course introduces the student to the policies underlying the taxation of wealth transfers by gift and bequest. The course also offers the student an in-depth analysis of the structure of the current federal wealth transfer tax system. Although the course primarily emphasizes how the current tax rules do or should work, some attention will be paid to basic estate planning techniques (that is, how tax advisors may use particular rules to their clients' advantage). Recommended: Wills and Trusts.


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