Estate and Gift Taxation   [Archived Catalog]
School of Law 2012-2013 Academic Catalog

LAW 702 - Estate and Gift Taxation

Credits, 3 sem. hrs.
A study of federal taxation of inter vivos transfers, revocable and incomplete transfers, exclusions, exemptions, and correlations with income and estate taxation; also federal estate taxation of property owned at death, jointly held property, gifts in contemplation of death, revocable transfers, retained life estates, transfers taking effect at death, survivorship annuities, life insurance, and powers of appointment; federal estate tax credits, deductions, exemptions, valuation problems; and procedure and correlation of estate tax with federal income and gift taxes. Wills and Estates (LAW 618 ) is a recommended antecedent course.