LL.M in Taxation
Our broad based curriculum is designed to provide the student with an in-depth knowledge of taxation, excellent research skills and the development of the necessary practical skills to become outstanding tax attorneys. Through work in our tax clinic, students can gain invaluable practical experience representing taxpayers before the Internal Revenue Service and the Tax Court of the United States.
Eligibility for the LL.M. Program
Admission to the LL.M. (in Taxation) and LL.M. (General, with Estate Planning Emphasis) are normally limited to applicants who have attained the juris doctor or equivalent degree.
Admissions process
An LL.M. admission application, application fee and official law school and undergraduate transcripts must be submitted for admission. There is no formal application deadline, but early submission of application is recommended.
Non-degree candidates
An applicant who wishes to obtain an LL.M. degree but who does not have the required grade point average may be permitted to enroll as a non-degree candidate.
LL.M. degree requirements
- Completion of 24 credit hours, 18 of which must be taken from the list of required and elective courses provided for each program
- A cumulative grade point average of at least 2.7
- Completion of all required courses
- Enrollment in a minimum of four credit hours each semester
- Successful completion of all coursework within three years
Master of Law in Taxation
| Required courses (14-15 credit hours) | Credit hours | |
| Law 8834 | Tax Procedure | 2 |
| Law 8838R | Tax Practicum or | |
| Law 8746R | Tax Research | 1 |
| Law 8886 | Corporate Taxation I | 2 |
| Law 8889R | Subchapter S | 1 |
| Law 8887 | Corporate Taxation II | 3 |
| Law 8888R | Partnership Taxation | 3 |
| Law 8893R | Taxation of Property Transactions | 2-3 |
| Elective courses | Credit hours | |
| Law 8615 | Law 8615 Estate Planning and Practice | 2-3 |
| Law 8615R | Estate Planning for Charitable Giving | 1 |
| Law 8617R | Elder Law for Estate Planners | 1 |
| Law 8746R | Independent Study (tax topic) | 1-3 |
| Law 8834R | Tax Clinic | 1-3 |
| Law 8838 | Tax Accounting | 1-3 |
| Law 8838R | Tax Practicum | 1 |
| Law 8843 | Federal Income Taxation of Trusts and Estates | 2 |
| Law 8845 | Deferred Compensation | 2 |
| Law 8868 | Trusts: Planning, Drafting, Administering and Litigating | 3 |
| Law 8874 | Advanced Partnership Taxation | 2 |
| Law 8889 | International Taxation | 3 |
| Law 8892R | Taxation of Estates, Gifts and Trusts | 3 |
| Law 8848R | State and Local Taxation | 2-3 |
