Degree Requirements

The LLM in Taxation Program provides a comprehensive approach, helping students understand the substantive, procedural, and technical aspects of tax practice, as well as the policies underlying tax law.

To earn the LLM in taxation degree, students must complete 26 units. Classes are offered during the day as well as during the evening to accommodate working professionals. Students may attend full-time and complete the program in as few as two semesters. Alternatively, students may attend part-time. All students must finish the degree requirements within five years of matriculation.

LLM students must maintain a cumulative grade point average of 2.5 on a 4.0 scale each semester. The grade scale is:

Scale
Grades	A	A-	B	B-	C	C-	D	F
Points	4.0	3.5	3.0	2.5	2.0	1.5	1.0	0

A minimum cumulative grade point average of 2.5 is required to complete the program. Students who complete the program with a cumulative grade point average of 3.5 or above graduate with honors. Students must complete 13 units of required courses.

Required Courses
Characterization of Income & Expenditures (3 units)
Corporate Taxation (3 units)
Federal Tax Procedure (3 units)
Professional Responsibility for Tax Practitioners (2 units)
Timing of Income & Expenditures (2 units)

Students must complete 13 units of elective courses from the LLM in taxation curriculum. With the permission of the program director, Golden Gate University School of Law JD students may transfer up to 12 units of LLM Tax courses taken while a JD to the LLM in Taxation degree. Students who received their JD degree from another law school may be allowed to transfer up to 6 units of tax related LLM-level courses completed at another ABA-accredited law school upon approval by the program director.

Click here for descriptions of courses in the LLM in taxation curriculum.

HONORS AND RECOGNITION - Tax Program: The LLM Taxation program, now in its third decade, is the only such program in the San Francisco Bay Area and one of the preeminent tax law programs in the Western United States.