Individual Tax Series

Fundamentals of the Federal Estate Tax

This course introduces all of the essential components of the federal estate tax computation. The structure of the unified federal transfer tax system is presented. The treatment of all of the major items included in the gross estate is discussed. The determination of the taxable estate, unified transfer tax base, and available credits is also covered. Federal estate tax return filing and payment requirements are reviewed.

"Important: This course was previously titled as "Fundamentals of the Federal Estate Tax (2020)" Please be aware that the content or course code has not changed."

Learning Objectives:

  • Recognize the structure of the unified federal transfer tax system.
  • Identify the correct treatment of items that are properly includible in the gross estate.
  • Identify which deductions are allowable in computing the taxable estate.
  • Determine and evaluate the tax credits available.
  • Specify the federal estate tax return filing requirements.

Prerequisites/Advanced Preparation:


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.


Price (USD)

Standard: $24.95


Course Code : 99STR02-v3

Release Date : 10/27/2020
Expire Date : 10/31/2021
Credits :
CPE 1.00
QAS 1.00

Course Level : Basic
Length : 50min
Course Type : QAS Self-Study

Passing Grade : 70%
Format Type : eLearning
Mobile Compatible
Field Of Study : Taxes
Theme : Individual Tax Series

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