Wealth Transfer Taxation I (TX-370)
This course will review the federal Estate and Gift Taxes (Internal Revenue Code Chapters 11 and 12, respectively). The course will begin with a review of the role these taxes play in the federal transfer tax regime along with a detailed discussion of how the taxes are calculated. The gift tax then will be analyzed in depth with specific attention to what constitutes a taxable transfer, the available gift tax exclusions and deductions, and the role gift-giving plays in an overall estate plan. The remainder of the course will analyze the estate tax and investigate the tax treatment accorded to various property interests under the different estate tax provisions. Specific attention will also be given to available estate tax deductions and credits.

Course Name: TX-370
Departments: Tax Law
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