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. PRE-REQUISITES/RESTRICTIONS: BUSCOM 690 Basic Federal Income Tax or enrollment in the Tax LLM program

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

Course History

Fall 2022
Title: Estate and Gift Tax
Faculty: Shier, Suzanne L. (courses | profile)
Salti, Rana H. (courses | profile)
Section: 1     Credits: 2.0
Capacity: 70     Actual: 18

Fall 2021
Title: Estate and Gift Tax
Faculty: Shier, Suzanne L. (courses | profile)
Salti, Rana H. (courses | profile)
Section: 1     Credits: 2.0
Capacity: 29     Actual: 27

Fall 2020
Title: Estate and Gift Tax
Faculty: Shier, Suzanne L. (courses | profile)
Salti, Rana H. (courses | profile)
Section: 1     Credits: 2.0
Capacity: 18     Actual: 14