ESTATE AND GIFT TAXATION I
(LAWN-4003) - 2 UNITS
Fundamentals of federal transfer taxation, including the gift tax, the annual exclusion, estate taxation of property owned by decedent at death, estate taxation of transfers during life, the marital deduction, and other deductions and credits. Note: Trusts & Wills and Income Tax I are pre or co-requisites.
Pass/Fail:
No
Prerequisites:
Income Taxation I (LAWN-4001) (can be taken concurrently)
or
LAW-4N01
or
Income Taxation I (LAWN-4001) (can be taken concurrently)
or
LAW-4N01
or
Federal Income Taxation (LAWN-8001)
or
Introduction to Income Taxation (LAWN-1010)
or
LAW-1N10
or
Income Taxation Intensive (LAWN-4099)
or
LAW-4N99
or
LLS Tax Program Waiver
and
Trusts and Wills (LAWL-4007) (can