Loyola University Chicago

School of Law

Estates and Estate Planning

380: Estate and Gift Tax

Credit Hours



Federal Income Tax


The course examines the basic components of the federal transfer tax system estate tax, gift tax and generation skipping tax, as well as their interrelationship. The course emphasizes the current structure of the federal transfer tax system and includes suggestions for revision. Students who intend to take Estate Planning must complete this course. Students interested in the Tax Certificate MUST take this course in the Fall of the 3L year. Federal Income Tax is a prerequisite. (Rhodes)