Levin College of Law
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Taxation Of Gratuitous Transfers

Course Number: LAW 6620 Credits: 3


  • Income Taxation(LAW 6600)

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.

Prerequisite: Income Taxation or permission from instructor
Highly Recommended: Trusts and Estates