MTAX 6445 - Gifts, Estates, Trusts and Exempt Organizations

Credits: (3)
Description: Principles of estate & gift taxation, exclusions, deductions, valuation issues, the unified credit, wills and intestate succession, income in respect of a decedent, income taxation of estates and trusts, income and estate/gift issues affecting donations to charity, nonprofit corporations, public charities, private foundations, excise taxes, unrelated business income, and compliance issues for tax-exempt entities.
Note: This course is not currently being offered.