MTAX 6420 - Estate and Gift Taxes

This course is an introduction to principles and practices associated with the taxation of estates, gifts, and other gratuitous transfers under Subtitle B of the Internal Revenue Code. Using relevant examples, this course also focuses on the practical aspects of completing IRS Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, and IRS Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return. Prereq: Grade of C (2.0) or higher in ACCT 6140 or ACCT 4410 or at least 6 credit hours of MTAX courses. Restriction: Restricted to graduate business majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3