Portland-State-University 2016-2017 Bulletin

MTax 539 Estate and Gift Taxation

An exploration of the United States system of taxing transfers by gift or at death. Incorporates a review of the technical structure to enable the student to understand the role a particular rule does or should perform in a transfer tax system. Designed to enhance comprehension of both theoretical aspects and estate planning, in addition to the structural framework.

Credits

4

Prerequisite

Actg 525.
  • Up one level
  • 500