JD/LLM in Taxation Courses

Required Courses

All of the following courses must be taken to earn the Tax LLM degree:

  • Intensive Summer: Advanced Income Tax Topics (6 credits)
  • Intensive Summer: Business Entity Tax Topics (6 credits)
  • International Tax (3 credits)
  • Tax Practice and Procedure (2 credits)

Elective Courses*

A student must take courses totaling seven credits from the following list to earn the Tax LLM degree.

  • Accounting for Lawyers
  • Advanced Legal Research: Tax
  • Advanced Topics in International Tax
  • Advanced Topics in Partnership Tax
  • ERISA
  • Estate and Gift Taxation (3 credits)**
  • Estate Planning
  • Income Taxation of Trusts and Estates
  • State and Local Taxation
  • Tax Due Diligence in Mergers and Acquisitions
  • Taxation of Exempt Organizations
  • Taxation of Intellectual Property
  • Taxation of Mergers and Acquisitions
  • Taxation of Sports and Entertainment

*Not all electives will be offered every year

**Elective course only for students who enrolled in the LLM program starting in summer 2018. All prior enrolled students must complete Estate and Gift Taxation as a required course.

Note: Partnership Taxation and Corporate Taxation do not count toward the Tax LLM degree.

Additional courses will be added as they become available.

***A student must earn a grade of B or higher in the Basic Federal Income Tax Program (4 credits) to be eligible to participate in the Tax LLM program, but the course does not count toward the 24 credits required to earn the Tax LLM degree.