{"data":{"id":"us-va/18vac35-20-680","jurisdiction":"us-va","citation":"18VAC35-20-680","heading":"Taxation of estates and gifts","body":"Taxes imposed on testamentary and lifetime transfers, including introduction of the concepts of the gross estate, the marital deduction, joint ownership and the problems thereof, grantor trusts and valuation problems.","path":["Title 18. Professional And Occupational Licensing","Agency 35. Board of Bar Examiners","Chapter 20. Law Reader Program Rule","Part IX. Course Descriptions","Article 4. Fourth Year; Recommended Electives"],"source_url":"https://law.lis.virginia.gov/admincode/title18/agency35/chapter20/section680/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:52:26Z","sha256":"6f92b9e708a477c548b32fad474912b2619fc5f2bb26e99775574b3dc9477d83","source_id":"us-va-vac","stale":false,"prev":"us-va/18vac35-20-670","next":"us-va/18vac35-20-690"},"notice":"GroundRules: Original legal text. Not legal advice."}