Business Law and Taxation

Business Law and Taxation This course involves an intensive study of the business and transfer tax system, including the estate tax, the gift tax, and transfer tax. The relationship between these three donative transfer taxes and between the transfer taxes and the income tax is emphasized. The policy underpinnings of wealth transfer taxation and the reason for the recent erosion in its political support.
Business Law and Taxation
This course involves an intensive study of the business and transfer tax system, including the estate tax, the gift tax, and transfer tax.  The relationship between these three donative transfer taxes and between the transfer taxes and the income tax is emphasized.  The policy underpinnings of wealth transfer taxation and the reason for the recent erosion in its political support.

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