Curriculum

Federal Estate and Gift Tax

Credits: 2.00
Faculty: Avery Neumark, Joan G. Wexler, Joseph Septimus, Martin Hauptman, Stephanie Heilborn

Prerequisite: Federal Income Taxation

A survey of the principles of federal estate and gift taxation, including a determination of the gross estate, testamentary substitutes, valuation, the marital deduction, administrative expenses and losses, the annual exclusion and the unified transfer tax credit, related income tax problems and selected topics of estate and gift tax policy.

Grading and Method of Evaluation

Letter grade only. Final exam.