Course Details

Estate and Gift Tax

This course analyzes the rules of federal estate, gift, and generation-skipping taxation that affect transfers of property during life and at death. Among the topics addressed are the definition and determination of taxable gifts, exclusions, and deductions; determination of taxable estate of a decedent, including problems with lifetime transfers which are still included in the decedent's estate; valuation and basis issues; deductions from the taxable estate, including the marital and charitable deductions; and the incorporation into these areas of emphasis of the major tax law changes which occurred in 2001. A major objective is to cover practical planning suggestions associated with these rules, and to prepare the student for sophisticated courses in estate planning. Registration Requirements: Basic Federal Income Tax or enrollment in the Tax LLM program is a pre-requisite for this course. Evaluation Method: Final examination.

Catalog Number: TAXLAW 650
Practice Areas: Business, Corporate,Trans AreaProperty Practice AreaTaxation Practice AreaTrusts and Estates Practice Area
Additional Course Information: LLM tax course open to JD students,  Tax Program Course


Course History

Fall 2017
Title: Estate and Gift Tax
Faculty: Shier, Suzanne L. (courses | profile)
Salti, Rana H. (courses | profile)
Section: 1     Credits: 2.0
Capacity: 30     Actual: 14

Fall 2016
Title: Estate and Gift Tax
Faculty: Shier, Suzanne L. (courses | profile)
Salti, Rana H. (courses | profile)
Section: 1     Credits: 2.0
Capacity: 70     Actual: 6

Fall 2015
Title: Estate and Gift Tax
Faculty: Shier, Suzanne L. (courses | profile)
Salti, Rana H. (courses | profile)
Section: 1     Credits: 2.0
Capacity: 65     Actual: 18

Fall 2014
Title: Estate and Gift Tax
Faculty: Shier, Suzanne L. (courses | profile)
Salti, Rana H. (courses | profile)
Section: 1     Credits: 2.0
Capacity: 65     Actual: 15