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.

Tax LLM Course  

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
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 be taken concurrently)
or
(LAW)