This course examines the general structure of the federal estate and gift taxes; tax consequences of inter vivos transfers; joint interests; life insurance; powers of appointment; determination of the taxable estate and taxable gifts; the marital deduction and split gifts; credits, computation, and payment of the estate and gift tax; and the generation skipping tax.
Current & Previous Instructors:
Shale Stiller;
| 574B (CRN: 94245) Credits: 2 Stiller. Fall, 2013 (Day). Tues: 9:50-11:50 Room 405. 9 openings. (Limit 25). |