Boston University School of Law

TX904 Estate and Gift Taxation

TX 904 ( A1)  W 4:20 PM-6:10 PM 
2 cr., Fall 
Professor Miller 
No Class Website
TX 904 ( OL)  ARR - 
2 cr., Fall 
Professor Tba 
No Class Website
 

Principle issues of estate and gift taxation. Topics include the definition of taxable gifts and exclusions and deductions; determination of the taxable estate of a decedent including problems with lifetime transfers; valuation issues; deductions from the taxable estate with special emphasis on property passing to a spouse; and transfers with retained interests. Reference is made throughout to planning issues relating to estate and gift taxation and is designed to give both a requisite background for those intending additional study of estate planning and a comfortable familiarity with the subject for those going on to other tax fields.