2010-2011 University Catalog 
  
2010-2011 University Catalog

TAX 710 - Federal Estate and Gift Taxation

Credits: 3
Concepts and principles that relate to federal estate and gift taxation and the federal income taxation of estates, trusts, and beneficiaries. Emphasis on estate tax planning and a detailed study of the Internal Revenue Code, Treasury Regulations, and case law governing these areas.

Prerequisites
TAX 700

Hours of Lecture or Seminar per week: 3