Federal Estate and Gift Taxation

Federal Estate and Gift Taxation

Course Number: LAW 702
Course Credits: 3
This course is designed to familiarize the student with the federal transfer taxes: the gift tax, the estate tax, and the generation skipping tax. The Internal Revenue Code and regulations, rulings, and case law are all examined in an effort to understand the substantive law as well as the social and political policies which have led to the present system of taxing gratuitous transfers. Prerequisites: Constitutional Law and Federal Income Taxation Law I.
Tax Law