CCOG for CEU 3375 archive revision 201501

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Effective Term:
Winter 2015 through Fall 2024

Course Number:
CEU 3375
Course Title:
Taxation of Community Property
Credit Hours:
0.4
Lecture Hours:
0
Lecture/Lab Hours:
0
Lab Hours:
0

Course Description

A comprehensive estate planning course examining: how to identify & classify separate, community & quasi-community property; taxation of community property & basis at death; disposition at death; community property in noncommunity property states.

Intended Outcomes for the course

The student will be able to in their profession:
Determine real property as community property or separate property.
Apply Federal Estate, Gift and Income taxation to community property in addition to community property life insurance.