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 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 & 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