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.