Federal Taxation of Gratuitous Transfers

Section 1, Fall 17

Schedule Information

Enrollment: 5/16
Credits: 3

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.

Course Requirements

Exam Info:
Midterm Type (if any): None
Description: None

Final Type (if any): Flex
Description: Flex exam at end of semester.
Final Exam Notes:

Flex exam at end of semester.


Written Work Product
Written Work Product:

Other Work

Other Course Details
Prerequisites: Federal Income Tax and Trusts and Estates recommended, but not required Concurrencies: None
Mutually Exclusive With: None
Laptops Allowed: Yes
First Day Attendance Required: No
Course Notes:

Graduation Requirements

*Satisfies Writing Requirement: No
**Credits For Prof. Skills Requirement: No
Satisfies Professional Ethics: No

*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.

General Information

Schedule No.
117819973
Law No.
LAW7032
Modified Type
Lecture
Cross Listed: No
Cross-Listed Course Mnemonic:
Concentrations: Family Law, Tax Law
Public Syllabus Link: None
Evaluation Portal Via LawWeb Opens:
Evaluation Portal Via LawWeb Closes: