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We do not grow old as long as we strive to improve ourselves.

Magazine / Academy

Ch5. Estate and Gift Tax — Taxes on Transferring Wealth

May 5, 2026 · OIYO Editorial

The structure of the US federal estate tax (Form 706), the gift tax annual exclusion and lifetime exemption, the unified credit, the relationship between estate and gift tax, and practical wealth transfer planning strategies. The fifth lecture in the Tax Law Essentials series.

Magazine / Academy

Ch5. Capital Gains Tax — Taxing Real Estate Dispositions

May 13, 2026 · OIYO Editorial

The scope of capital gains tax on US real estate and investment assets, the calculation of capital gain, the Section 121 home sale exclusion, long-term holding period deductions, and tax rates for different holding periods. The fifth lecture in the Tax Law Foundations series.