Analyzes federal estate and gift taxation of inter vivos and testamentary transfers, introduces income taxation of estates and trusts, and involves elementary estate planning. Prereq., ACCT 5440 or equivalent. Coreqs., ACCT 6420 and 6700. Same as LAWS 7207. Prerequisites: Restricted to Accounting (ACCT), Accounting-Information Systems (ACIS), Accounting - Taxation (ACTX), Master of Business Admin (MBA) or Business Administration (BUAD) graduate students only.