ACC 5120 - Taxation of Estates, Gifts and Trusts

(3) Credit Hours

A study of the federal taxation of wealth transfers, including federal estate and gift taxes, and the income taxation of estates and trusts. Lecture 3 hours. Prerequisites: Business law course and department head approval. Credit not allowed in ACC 5120 after completion of ACC 4120 at UTC. Differential Course Fee will be assessed. Business Graduate Course Fee will be assessed.