Academic Calendar

Tuition & Fees

Class Schedules

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.

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