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 (2 + 1 credits)
Tax Practice and Procedure (2 credits)

Elective Courses*

A student must take courses totaling nine credits from the following list to earn the Tax LLM degree and a student enrolled in the dual degree JD/Tax LLM program must take at least four courses 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
Taxation of Exempt Organizations
Taxation of Intellectual Property

*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.