Estate and Gift Taxation   [Archived Catalog]

ACC 6517 - Estate and Gift Taxation

Credits, 3 sem. hrs.
Prerequisite(s): Graduate standing, ACC 201, ACC 202, ACC 403. A study of federal taxation of inter vivos transfers, revocable and incomplete transfers, exclusions, exemptions, and correlations with income and estate taxation; also federal estate taxation of property owned at death, jointly held property, gifts in contemplation of death, revocable transfers, retained life estates, transfers taking effect at death, survivorship annuities, life insurance, and powers of appointment; federal estate tax credits, deductions, exemptions, valuation problems; and procedure and correlation of estate tax with federal income and gift taxes.

[Crosslisted as: LAW 702.]