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May 22, 2026
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LAW 973 - Wealth Transfer Taxation3 Credit Hours Taxation of gratuitous transfers of wealth during life (gift tax) and at death (estate tax) and of generation skipping transfers. Grading Restriction: Numeric grading (JD students); A-F grading (other graduate students). (RE) Corequisite(s): 935. Registration Restriction(s): JD students; other graduate students with instructor permission.
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