Analyzes the federal estate and gift taxation of inter vivos and testamentary transfers, introduces the federal income taxation of estates and trusts, and explores elementary estate planning. Prior or simultaneous enrollments in Income Taxation (LAWS 6007) and Wills and Trusts (LAWS 6104) are helpful, but not required. Students may receive credit for this course and either Estate Planning (LAWS 7217) or Estate and Gift Tax Planning (LAWS 6217).
