Program Overview

Study

Course Description

A study of the rules governing federal taxation of gratuitous wealth transfers. The course will examine the trio of related federal taxes: the estate tax, the gift tax, and the generation-skipping transfer tax, as well as the policies, history, and concepts involved in the taxation of wealth transfers.

Enrollment Pre-/Co- Requisite Information

Federal Income Taxation or other experience working with statutory language and regulations is recommended.

Course Details

• Course Areas of Practice:
  • Business and Corporate Law
  • Family Law
• Evaluation Methods:
  • Final Exam
• Degree Requirements:
  • JD elective
  • IntlLLM-SJD-EXC elective
• Course Type:
  • Lecture
• Learning Outcomes:
  • Knowledge and understanding of substantive and procedural law

Course Offerings

Spring 2025

• Course Number: 340.01
• Course Credits: 2
• Evaluation Method: Final Exam
• Instructor: Richard L. Schmalbeck
• Degree Requirements:
  • JD elective
  • IntlLLM-SJD-EXC elective
• Pre/Co-requisites: Federal Income Taxation or other experience working with statutory language and regulations is recommended.

Spring 2024

• Course Number: 340.01
• Course Credits: 2
• Evaluation Method: Final Exam
• Instructor: Richard L. Schmalbeck
• Degree Requirements:
  • JD elective
  • IntlLLM-SJD-EXC elective
• Pre/Co-requisites: Federal Income Taxation or other experience working with statutory language and regulations is recommended.
• Syllabus: 340-01-Spring2024-syllabus.docx (16.29 KB)

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