Topic of discussion: Gift tax in estate planning and their advantages and disadvantages.
The use of a tax library or on-line research outlets, such as, CCH or RIA will be necessary. Please take note that since this is a Master’s Level Class, secondary authority will be given its due weight and only primary authority will be considered as authoritative.
The paper should be 7 to 10 pages, double-spaced, properly footnoted and with a formal table of contents, (NO FORMAL BIBLIOGRAPHY). The paper should have the appropriate margins and of a normal format. (Please see A Manual for Writers of Term Papers, Theses and Dissertations by Kate L. Turabian for formatting) (Please use the Blue Book for footnotes)
The paper should be cited and contain authority for the position taken. In addition, for citing help and correct citation please see www.citeit.com. Or, in the alternative, you can purchase a Blue Book and use that for guidance. Please note, I will be using electronic check to establish whether a paper has been plagiarized. If such a paper is found, the student will be notified as well as the appropriate individuals within the Department of Accounting. In addition, the student will receive an F for the course.