Faculty & Staff
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Dennis
A. Calfee Alumni Research Scholar & Professor of Law Box 117627 / Gainesville, FL 32611 e-mail: calfee@law.ufl.edu 352.273.0680 / Fax: 352.392.3005 |
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Courses
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Law 6930 - Income Taxation
of Estates & Trusts (3 credits)
The general practitioner frequently encounters problems relating to family income tax matters and the use of custodial devices such as trusts, inter vivos or testamentary. This course addresses the income tax consequences of estates, trusts and beneficiaries with a view to minimizing drafting blunders.
Prerequisites: Income Taxation (LAW 6600) -
Law 6620 - Income Taxation
of Gratuitous Transfers (2 or 3 credits)
In addition to the income tax, taxes are imposed upon the transfer of money or other property by gift, at death, and by certain "generation skipping transfers." This course explores each of these categories of taxes on gratuitous transfers of wealth, the interrelationships with each other, and their role in estate planning.
Prerequisites: Estates and Trusts (LAW 6430) and Income Taxation (LAW 6600).