Academics

Taxation, Federal Estate and Gift - LAW 647

2-3 Hours

An introduction to the tax aspects of basic estate planning. Topics include federal taxation of inter vivos transfers, revocable and incomplete transfers, exclusions, the unified estate tax credit, and the correlation between income and estate taxation. Also covered are the federal taxation of property owned at death, jointly held property, property transferred within three years of death, retained life estates, life insurance, and powers of appointment; marital and charitable deductions; federal estate tax credits, deductions, and exemptions; and valuation problems. Prerequisites: Personal Income Tax (LAW 643) and Decedents’ Estates, Trusts, and Fiduciary Obligation (LAW 644).

Spring 2011 Section 001
Professor James Coomes
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Spring 2012 Section 001
Professor James Coomes
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Spring 2013 Section 001
Professor James Coomes
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Spring 2014 Section 001
Professor James Coomes
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