Analyzes federal estate and gift taxation of inter vivos and testamentary transfers, introduces income taxation of estates and trusts, and involves elementary estate planning. Same as LAWS 7207. Prerequisites: Requires prerequsite course of ACCT 5440 (minimum grade D-). Requires corequsite courses of ACCT 6420 & 6700. Restricted to ACCT, ACIS, ACTX, MBA or BUAD graduate students only.
