ACCT-6710 (3) Federal Estate and Gift Tax

Analyzes federal estate and gift taxation of inter vivos and testamentary transfers, introduces income taxation of estates and trusts, and involves elementary estate planning. Same as LAWS 7207. Requisites: Requires prerequsite course of ACCT 5440 (minimum grade D-). Requires corequsite courses of ACCT 6420 & 6700. Restricted to ACCT, ACIS, ACTX, MBA or BUAD graduate students only.