Levin College of Law
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Taxation Of Gratuitous Transfers

Course Number: LAW 6620 Credits: 3

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.

Highly Recommended Precursors: Trusts and Estates or Income Taxation. Students should have taken or currently be taking at least one but not necessarily both of these courses.