Southwestern Law School Los Angeles, CA
 

Estate and Gift Taxation

606 | 3.0 credits

Description

This course is designed to familiarize students with the provisions of the Internal Revenue Code and Treasury Regulations governing testamentary and inter vivos transfers, including transfers by gift and in trust. The course examines the basic theory underlying the unified estate and gift tax system as well as related issues, including the generation-skipping transfer tax and the excess retirement accumulations tax. The course combines an analytical approach to the material with an emphasis on problem-solving to enhance the student's understanding of the actual operation of the rules in this area.

Prerequisites:

Survey of Federal Income Tax