Degree Requirements

The degree of Master of Laws in Taxation is awarded upon the satisfactory completion of at least 26 semester credit hours with a minimum cumulative grade point average of 3.0 (4.0 scale).

Federal Tax Research, a two-credit course dealing with tax research techniques and and the writing of a tax research paper is required. The remaining credits for the degree may be selected from among elective graduate tax courses. Permission to take Independent Study or to take a J.D. course for LL.M. credit is subject to the discretion of the director.

An essential part of preparation for tax practice involves the in-depth study of a wide range of tax laws and policies, and the Graduate Tax Program provides that breadth of study.

For LL.M. in Taxation students who wish to concentrate a portion of their studies in a particular area of tax law, the possibilities include:

Estate Planning - Courses may include:

Taxation of Gratuitous Transfers
Income Taxation of Trusts and Estates
Estate Planning
Estate and Gift Tax Seminar

International Taxation - Courses may include:

International Tax I
International Tax II
Comparative Taxation
International Tax Seminar

Corporate/Business Taxation - Courses may include:

Corporate Taxation I
Corporate Taxation II
Partnership Taxation
Business Taxation Seminar