University General Course Catalog 2017-2018 
    
    Nov 24, 2024  
University General Course Catalog 2017-2018 ARCHIVED CATALOG: LINKS AND CONTENT ARE OUT OF DATE. CHECK WITH YOUR ADVISOR.

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ACC 786 - Estate and Gift Taxation

(3 units)
Analysis of federal tax law relating to the taxation of lifetime and death transfers.

Prerequisite(s): ACC 410 /ACC 610 .

Units of Lecture: 3
Offered: Every Fall
Student Learning Outcomes:
Upon completion of this course:
1. Students will be able to recognize situations that have wealth transfer tax consequences.
2. Students will be able to apply the estate and gift tax formulas and prepare individual gift and estate tax returns.
3. Students will be able to explain the basic principles related to the income tax of estates & trusts.
4. Students will be able to list some of the issues related to valuation of gifts & estates and provide simple valuation estimates for property & businesses.


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