Faculty at the School of Law

Taxation Of Estates and Gifts

Professor Elaine Hightower Gagliardi

3 Credit(s)

LAW 655

A transfer tax is imposed on certain lifetime transfers of property and transfers of property at death. This course focuses primarily on the estate and gift taxes and includes some coverage of the generation-skipping transfer tax. While not a prerequisite for the course, the course in estates provides a helpful context for the material addressed.