Fall 2015
    Law No.: LAW7032
    Sched. No.: 115819917

Federal Taxation of Gratuitous Transfers
Section 1
X
Robinson, Mildred W.



Administrative Information:
During SIS enrollment, check on SIS for real-time enrollment numbers
Days, Times (Room):TR, 1000-1120 (WB116)
Credits:3Type:Lecture
Capacity:16 **This information is current as of 06/13/2016 06:14:01 AM**
Current Enrollment:3 **This information is current as of 06/13/2016 06:14:01 AM**

Course Description:

SPECIAL NOTES REGARDING SESSION DATES/TIMES/ROOM: None

COURSE DESCRIPTION: This course is an introduction to the federal taxation of gratuitous transfers made by individuals during life and at death. Federal taxation of estates and gifts and generation-skipping transfers will be examined separately and as they interrelate with each other by drawing together legislation, administrative interpretations, and judicial decisions. Federal income taxation of trusts and estates will also be considered, as will income tax considerations unique to decedents.

Prerequisites:Federal Income Tax and Trusts and Estates recommended, but not required
Course Requirement:Flex examination at end of the semester.