First Assignment Fall 2014
Taxation: Wealth Transfer Tax
LAW 606 Section 61
John T. Plecnik
Assignment details
Please prepare the following for your first week of classes:
All citations to “Dodge” refer to your required text, and all citations to statutes and regulations refer to the Internal Revenue Code of 1986, as amended, and the Regulations thereunder.
1. INTRODUCTION: THE BASICS OF GRATUITOUS TRANSFERS
Skim the Preface and §§ 1.1 through 1.3 of Dodge. Read §§ 1(e), 101, 102, 262, 1014, 1015.
2. OVERVIEW OF THE FEDERAL TRANSFER TAXES PART I: ESTATE TAX
Read §§ 2.1 through 2.5 of Dodge. Read §§ 2001(b), (c); 2010; 2053; 2503; 2511(a); 2512(b); 2513; 2516; 25.2512-8; 25.2511-2.