COURSE NUMBER & NAME: 335 Estate & Gift Tax

CREDIT HOURS: Three (3) REQUIRED: no ELECTIVE: yes

PREREQUISITES (Required): Decedents' Estates

PREREQUISITES (Advised): Federal Income Tax

WHEN OFFERED: fall semester

SUBSTANTIVE COVERAGE AND OBJECTIVES OF COURSE:

A study of Federal Estate & Gift Taxation through an examination of the Internal Revenue Code, regulations, revenue rulings and case law. The object is to gain a working knowledge of the law.

RELATION TO OTHER OFFERINGS IN CURRICULUM:

Prerequisite to Estate Planning.

RELATION TO BAR EXAM SUBJECTS:

Wills and estates is a bar exam topic and this course directly relates to same.

RELATION TO CAREER OPPORTUNITIES:

This course should be considered a required course for any attorney who plans to do any estate planning or probate practice.