Grad Law Degree Requirements: Master of Taxation - Capital University Law School

Grad Law Degree Requirements: Master of Taxation

  • 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 Director of Graduate Law 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 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 M.T. program, unless otherwise provided by the Graduate and/or Law Council.