May 22, 2026  
2021-2022 Graduate Catalog 
    
2021-2022 Graduate Catalog [ARCHIVED CATALOG]

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LAW 973 - Wealth Transfer Taxation

3 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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