ACCT 5315 - Estate and Gift Taxation

 

Syllabus

Spring 2008 - Syllabus - Revised

 

Cases and Other Assignments

Group Gift Cases:  Due 1/7/2008

Group Gift & Estate Cases :Due:  Friday 1/11/2008

Group Gift Tax Return:  Due: Monday 1/14/08

Comprehensive Case #1:  Individual Taxation: Due:1/18/2008

Comprehensive Case #2:  Corporate and Conduit Taxation: Due 1/25/2008

Overheads

Download & Printing Instructions:

  1. Click on hyperlink below
  2. The link will present the first slide in the presentation
  3. Right click on your mouse and highlight print
  4. On the print menu, go to the bottom left and change "print what" to handouts 6 per page
  5. Click print and the handouts will print to your local or network printer.

Wills and Related Terms

Introduction to wealth transfer taxes and gift taxation

Estate Taxation: Gross Estate

Estate Taxation: Deductions

ESTATE TAX CALCULATION EXAMPLE  - Note: Date of Death 6/15/2007 (not 2006)

Review #1: Individual Taxation / Depreciation / Property Transactions

Review #2: Corporations / Partnerships / LLCs and S Corporations