Taxation of Estates, Gifts, and Fiduciaries

Taxation of Estates, Gifts, and Fiduciaries
Federal taxation of property transferred by death and gift; federal taxation of income of trusts and estates.
ACC
564
 Hours3.0 Credit, 3.0 Lecture, 0.0 Lab
 PrerequisitesACC 523
 TaughtFall
Course Outcomes

Learning Outcomes

Comprehend and apply the federal income tax laws dealing with estates and trusts

Learning Outcomes

Comprehend and apply the federal transfer tax laws dealing with gifts. Special emphasis is given to understanding the marital deduction.

Learning Outcomes

Comprehend and apply the federal transfer tax laws dealing estates. Special emphasis is given to transfers prior to death requiring inclusion in the gross estate and property transferred to the surviving spouse that qualifies for the marital deduction.

Learning Outcomes

Becoming familiar with and able to complete the forms for filing estate, gift, and trust returns