University General Course Catalog 2019-2020 
    
    Dec 21, 2024  
University General Course Catalog 2019-2020 ARCHIVED CATALOG: LINKS AND CONTENT ARE OUT OF DATE.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, 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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