University General Course Catalog 2018-2019 
    May 25, 2019  
University General Course Catalog 2018-2019
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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, students will be able to:
1. recognize situations that have wealth transfer tax consequences.
2. apply the estate and gift tax formulas and prepare individual gift and estate tax returns.
3. explain the basic principles related to the income tax of estates & trusts.
4. list some of the issues related to valuation of gifts & estates and provide simple valuation estimates for property & businesses.

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