Taxation of Estates and Gifts  

The course on estate and gift taxes provides an overview of federal tax regulations related to the transfer of property at death and during life. It explains key topics such as the calculation of the gross estate, the unified credit for gift and estate taxes, and the deductions allowed for transfers to charitable organizations and surviving spouses. The course also covers the special treatment of jointly held property, life insurance proceeds, and revocable transfers. Additionally, it highlights valuation rules, tax rates, filing requirements for estate and gift tax returns, and the qualifications for marital and charitable deductions. It includes exercises and study questions to help learners understand these complex tax concepts.