LAW 722-03 Estate & Gift Tax

This course is a study of the fundamental principles of federal taxation on property transfers at death and during the life of the transferor, including those transfers in contemplation of death, and those with life estates retained and retention of power to control. Consideration is also given to the martial deduction, the tax effects on various types of property transfers, and the generation-skipping tax. Prerequisite: Law 511 Property.