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Course Description
Learning Objectives
At the end of this course, students will be
- Describe what financial transactions constitute a gift.
- Recognize when a gift transaction is completed.
- Identify the annual gift exclusion amount.
- Differentiate between present interest and future interest gifts.
- Recognize the types of gifts that are not subject to gift taxes.
- Recognize the benefits of gift splitting.
- Identify the form that is used for gift taxes and the due date for submitting it.
CPE Credit: 3 CPE for CPAs and EAs
Level: Intermediate
Instructional Method: Self-Study
NASBA Field of Study: Taxes
Program Prerequisites: Basic understanding of federal income taxation concepts.
Advanced Preparation: None
Revision Date: April 6, 2021
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