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. Degree requirements include 16 hours of required courses and 8 hours of elective courses.
Required courses include (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 include: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
With prior approval from the Associate Dean for Graduate Programs, an M.T. student may take up to four hours of graduate business law classes in lieu of graduate tax electives.
Note: not all tax electives are offered every semester.Elective coursework is subject to approval by the Associate Dean for Graduate 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 M.T. program, unless otherwise provided by the Graduate and/or Law Council.