All VLS Courses
Estate and Gift Taxation
Examines the fundamental principles of federal gift, estate, and generation skipping taxes, including an introduction to basic estate planning techniques.
Examines gratuitous transfers by intestate succession, wills, trusts, and other techniques; execution and revocation of wills; will substitutes; administration of estates; family survivors' rights; the nature of trusts and fiduciary relationships; powers of appointment; and future interests.
An introduction to federal income taxation. Topics include: the concept of income; exclusions from income; deductions and credits available to individual non-business taxpayers and business taxpayers; sales and other dispositions of property; capital gains and losses.