Individual Tax Series

Fundamentals of the Federal Gift Tax

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.

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

Learning Objectives:

  • 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.

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 : 99STR03-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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