ESTATE AND GIFT TAXATION I
(LAWN-8003) - 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
Federal Income Taxation (LAWN-8001) 
or
Introduction to Income Taxation (LAWN-1010) 
or
Income Taxation Intensive (LAWN-4099) 
or
LLS Tax Program Waiver 
and
Trusts and Wills (LAWL-4007)  (can be taken concurrently)
or
Trusts and Wills (LAWL-4007)  (can be taken conc