Individual Tax Series

Fundamentals of the Federal Gift Tax (2018)

This course introduces all of the essential elements of the federal gift tax computation. It presents the structure of the federal gift tax. It discusses the transfers that are subject to the gift tax. The deductions, exclusions, elections, and credits available are covered. In addition, the federal gift tax filing requirements and the generation skipping transfer tax are reviewed.



Learning Objectives:

After completing this course, the course participant should be able to:
  • Recognize the structure of the federal gift tax.
  • Identify which transfers are subject to the gift tax.
  • Determine which deductions are allowable in computing the gift tax.
  • Define the benefits available from utilizing annual exclusions and gift splitting.
  • Detect the basic elements of the generation skipping transfer tax.

  • Content Partner:

    SmartPros Ltd.

    SmartPros Ltd. is a leader in online and offline continuing education for
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    Prerequisites/Advanced Preparation:

    None

    Speaker / Author:

    Paul J. Streer
    Paul J. Streer, PhD, CPA, is a Professor of Accounting at the J. M. Tull School of Accounting in the Terry College of Business at the University of Georgia, where he teaches graduate-level tax courses in partnerships and personal financial tax planning. He has published numerous articles in professional and academic journals. He is an active instructor and author of CPE courses, which he teaches at both the state and national levels.

    Software & Hardware Requirements:

    • 56k or Greater Internet Connection
    • Adobe Acrobat® Reader for the .pdf files
    • Adobe® Flash® Player 9 or higher
    • Modern DHTML Compatible Browser
    • Ram: 256 MB minimum
    • Windows or Mac OS

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    Price (USD)

    Standard Rate: $24.95

    Details

    Course Code : 99STR03-v2

    Release Date : 04/20/2018
    Expire Date : 04/20/2020
    Credits :
    CPE 1.00
    QAS 1.00

    Length : 50min
    Course Level : Basic
    Course Type : Self-Study
    Passing Grade : 70%
    Format Type : eLearning
    Mobile Compatible
    Field Of Study : Taxes

    Theme : Individual Tax Series

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