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Estate and Gift Tax

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. Pre-requisite: Not open to second year JD students who are not enrolled in the Joint Degree Program without the permission of the instructor. Basic Federal Income Tax is a pre-requisite for JD candidates. Method of Evaluation: Examination Method of Instruction: Problem Method


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 2013
Title: Estate and Gift Tax
Faculty: Shier, Suzanne L. (courses  |  homepage)
Salti, Rana H. (courses  |  homepage)
Section: 1     Credits: 2.0
Capacity: 65     Actual: 16



Fall 2012
Title: Estate and Gift Tax
Faculty: Shier, Suzanne L. (courses  |  homepage)
Salti, Rana H. (courses  |  homepage)
Section: 1     Credits: 2.0
Capacity: 65     Actual: 20



Fall 2011
Title: Estate and Gift Tax
Faculty: Shier, Suzanne L. (courses  |  homepage)
Salti, Rana H. (courses  |  homepage)
Section: 1     Type: Lecture     Credits: 2.0
Capacity: 65     Actual: 11



Fall 2010
Title: Estate and Gift Tax
Faculty: Shier, Suzanne L. (courses  |  homepage)
Section: 1     Type: Lecture     Credits: 2.0
Capacity: 65     Actual: 15