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5573 Taxation Of Estates, Gifts, And Trusts (3) A study of substantive issues in the income taxation of estates and trusts and the taxation of estates and gifts using the Internal Revenue Code and Regulations as sources. Emphasis will be placed on lifetime and post-mortem planning techniques as well as compliance requirements. Prerequisite: ACTG 409 or ACTG 557 or concurrent enrollment in ACTG 409.
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