Graduate Program in Taxation
Curriculum
The LL.M. Graduate Program in Taxation is designed for the law graduate or attorney who wishes to acquire a high level of professional expertise in federal taxation. The fall semester consists of required courses in tax policy, advanced income taxation, corporate transactions, wealth transfer taxation, and international taxation. The spring curriculum completes the analysis of the core areas of federal taxation with required courses in partnerships and tax policy. Further, a range of elective courses in the spring allows students to enrich their tax knowledge with concentrated expertise in diverse specialties (detailed below), such as pensions or exempt organizations and several courses in international tax.
Students who wish to specialize in international tax, and who successfully complete a total of 9 credit hours in that field with a grade average of B or higher for those courses, will have the international taxation specialization noted on their transcript.
The following outlines the curriculum for a typical academic year, although not all electives will be taught every year.
Fall: Required Courses
LAW 935 Corporate Tax (4 credits)
LAW 943 Federal Tax Procedure (2 credits)
LAW 314 International Tax (3 credits)
LAW 980 Tax Principles: Characterization (2 credits)
LAW 981 Tax Principles: Timing (2 credits)
LAW 946 Federal Wealth Transfer Tax (2 credits)
Spring: Required Courses
LAW 908 Tax Policy and Practice (2 credits)
LAW 936 Partnership Tax (3 credits)
Spring: Electives
LAW 959 Advanced Corporate Tax (2 credits)
LAW 974 Federal Tax Planning (2 credits)
LAW 973 Transfer Pricing and Tax Treaties (2 credits)
LAW 915 International Tax: Inbound (2 credits)
LAW 916 International Tax: Outbound (2 credits)
LAW 938 Taxation of International Transactions (2 credits)
LAW 978 Taxation of Int’l Financial Institutions & Transactions (2 credits)
LAW 913 Pensions and Deferred Compensation (2 credits)
LAW 957 Taxation of Exempt Organizations (2 credits)
LAW 958 Estate Planning (2 credits)
LAW 977 State and Local Tax (2 credits)
LAW 909 Bankruptcy Tax (2 credits)
LAW 146 Commercial Lending (2 credits)
Elective Courses Subject to Change
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