The student must successfully complete 24 credit hours of required and elective coursework and achieve a 2.75 grade point average within a six-year period. This time period decreases if the student transfers credits from a J.D. program into the LL.M. program. Degree requirements include 16 hours of required courses and 8 hours of elective courses.
Required Courses (credit hours in parentheses)
- Advanced Income Tax Problems
(2)
- Tax Research & Communications I (2)
- Taxation Research II,
Tax Policy Seminar or Thesis (2)
- Corporate Taxation (3)
- Partnership
Taxation (3)
- Introduction to Tax Procedure (2)
- Tax &
Professional Responsibility (2)
Tax Electives
Accounting Problems for Lawyers
Advanced Estate and Gift Tax
Advanced Partnership Issues
Advanced Problems in Corporate Acquisitions
Advanced S Corporation Planning
Charitable Giving
Consolidated Income Tax Returns
Estate and Gift Taxation
Estate Planning Practicum
Executive Compensation
Exempt Organizations
Family Law and Family Tax
Income Taxation of Trusts and Estates
Insurance Taxation
International Taxation I and II
Limited Liability Corporations
Problems in Mergers and Acquisitions
Qualified Retirement Plans
Real Estate Taxation
S Corporations
Sale and Use Tax
State and Local Taxation
Tax Fraud
Tax Planning for Foreign Investment
Tax Litigation Seminar
Tax Reorganizations
Timing Problems
Transnational Taxation
LLM in Taxation students may take up to four hours of graduate business law courses in lieu of graduate tax electives
Note: not all tax electives are offered every semester.
Elective
coursework is subject to approval by the Director of Graduate Law Programs. The Graduate Council and Law Council reserve
the right to periodically change course requirements, as well as add and delete
courses. Students are required to meet the requirements in effect at the time
they begin the LL.M. program, unless otherwise provided by the Graduate and/or
Law Council. Students
in the three-and-one-half year program begin the LL.M. program only when they
have completed all of their J.D. requirements.