Federal Estate and Gift Taxation

Washington University School of Law | 3 credits

This course is designed to teach you about the Federal Estate and Gift Tax Systems, and the interrelationship between the two taxes. By the end of the course, students enrolled in Federal Estate and Gift Taxation will be able to. Understand the policies of the Federal Estate and Gift Tax; Have a working knowledge of the Gift Tax; Have a working knowledge of the Estate Tax; Be able to define Taxable Estate, Gross Estate, Excludable Gifts and Taxable Gifts; and Understand some of the estate planning opportunities that arise out of the imposition of the Federal Estate and Gift Taxes.