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 and Gift Tax Seminar
International Taxation - Courses may include:
International Tax I
International Tax II
International Tax Seminar
Corporate/Business Taxation - Courses may include:
Corporate Taxation I
Corporate Taxation II
Business Taxation Seminar