Federal Taxation of Gratuitous Transfers
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.
Flex exam at end of semester.
*Yes means professor requires everyone in the course to submit a substantial research paper (which is the requirement standard in Academic Policies), so no paperwork required to be submitted to SRO. No means student must timely submit paperwork to SRO if intending to use a paper in this course to satisfy the Writing Requirement.
**Yes indicates course credits count towards UVA Law’s Prof. Skills graduation requirement, not necessarily a skills requirements for any particular state bar.