Two-Year LLM in Tax Law And Two-Year Master in the Study of Tax Law

Course Requirements

First Year Required Courses:

  • LAW LE 650 U.S. Legal Discourse (6 cr.)
  • LAW LE 651 Academic Skills for U.S. Law Studies (3 cr.)
  • LAW LE 653 Legal Reasoning and Analysis (6 cr.)
  • LAW LE 655 Persuasive Legal Advocacy (2 cr.)
  • LAW AM 700 Introduction to American Law (2 cr.)
  • LAW AM 704 Legal Research and Writing Seminar for LLMs (2 cr.)
  • LAW SL 697S Academic Skills for the International Lawyer (0 cr.)  (2-week summer course)

First Year Elective Courses:

  • LAW LE 661 International Contracts and Negotiations (2 cr.)*
  • LAW LE 652 Introduction to U.S. Legal Culture (2 cr.)*
  • LAW AM 701 Professional Responsibility for International LLMs (2 cr.)
  • LAW AM 702 Property for LLMs (2 cr.)
  • LAW AM 703 Evidence for LLMs (2 cr.)
  • LAW AM 709 Fundamentals of U.S. Constitutional Law for LLM Students (2 cr.)
  • LAW AM 710 Criminal Law for LLMs (2 cr.)
  • LAW AM 813 Contract Law Practice for LLM Students: Understanding the US Lawyer’s Perspective
  • LAW AM 815 Corporations for LLMs (4 cr.)
  • LAW AM 715 Essential Bar Skills (2 cr.)
  • LAW TX 901 Federal Income Tax I (2 cr.)
  • LAW TX 902 Federal Income Tax II (2 cr.)
  • LAW TX 919 International Reporting and Withholding (2 cr.)
  • LAW TX 907 Tax Practice and Procedure (2 cr.)

*Students with an English Language Assessment Score below TOEFL 100 or IELTS 7.0 will be automatically enrolled in these course electives. Eligibility for students with a waiver will be determined by the Two-Year LLM Faculty Director.

Second Year Requirements:

  • Required Courses:
    • LAW TX 901 Federal Income Tax I (2 cr.)
    • LAW TX 902 Federal Income Tax II (2 cr.)
    • LAW TX 933 Introduction to Corporate Taxation (2 cr.)
    • LAW TX 930 Partnership Taxation (2 cr.)
  • Tax Ethics Requirement:
    • LAW TX 907 Tax Practice and Procedure (2 cr.), OR
    • LAW TX 914 Tax Ethics Workshop (0 cr.), OR
  • Tax Elective Courses* (minimum of 16 credits):
    • LAW TX903 State and Local Tax Externship Seminar (2 cr.)
    • LAW TX904 Estate and Gift Tax (2 cr.)
    • LAW TX905 ERISA Regulation of Retirement Plans (2 cr.)
    • LAW TX906 Tax Aspects of International Business (2 cr.)
    • LAW TX907 Tax Practice & Procedure (2 cr.)
    • LAW TX913 Tax Law of Accounting Methods (2 cr.)
    • LAW TX917 Taxation of Financial Products: Policy and Theory (2 cr.)
    • LAW TX918 Life Cycle of a Business Venture (2 cr.)
    • LAW TX919 International Information Reporting and Withholding (2 cr.)
    • LAW TX920 Tax Aspects of Buying and Selling a Business (2 cr.)
    • LAW TX921 RICs, REITs,and REMICs (2 cr.)
    • LAW TX924 Corporate Reorganizations (2 cr.)
    • LAW TX925 Executive Compensation (2 cr.)
    • LAW TX926 Exempt Organizations (2 cr.)
    • LAW TX928 State and Local Taxation (2 cr.)
    • LAW TX934 Estate Planning- Advanced (2 cr.)
    • LAW TX935 Estate Planning (2 cr.)
    • LAW TX937 Taxation of Trusts and Fiduciaries (2 cr.)
    • LAW TX939 Outbound International Tax (2 cr.)
    • LAW TX950 Tax Aspects of Charitable Giving (2 cr.)
    • LAW TX951 US Transfer Pricing (2 cr.)
    • LAW TX952 Comparative VAT (2 cr.)
    • LAW TX953 Inbound International Taxation (2 cr.)
    • LAW TX955 Taxation of Intellectual Property (2 cr.)
    • LAW TX957 Comparative Income Taxation (2 cr.)
    • LAW TX958 International Estate Planning (2 cr.)
    • LAW TX968 Tax and Technology (2 cr.)
    • LAW TX969 Business Succession Planning (2 cr.)
    • LAW TX975 Estate Planning and Drafting (2 cr.)
    • LAW TX977 Elder Law (2 cr.)
    • LAW TX978 Tax Accounting for Financial Statements (2 cr.)
    • LAW TX979 Transfer Pricing and Supply Chains (2 cr.)
    • LAW TX982 Tax Seminar (2 cr.)
    • LAW TX985 Tax Law Research (2 cr.)
    • LAW TX984 Taxation of S-Corporations (2 cr.)
    • LAW TX987 US and International Tax Policy (2 cr.)
    • LAW TX989 Taxation and Regulation of Cryptocurrency (2 cr.)
    • LAW TX991 World of Limited Liability Companies (2 cr.)
    • LAW TX992 Writing for Tax Practice (2 cr.)
    • LAW TX996 Tax Fraud and Technology (2 cr.)
    • LAW JD 692 Taxation and Racial Capitalism (2 cr.)
    • LAW JD 799 Tax Policy (3 cr.)

* Curriculum offerings will vary by semester; be sure to check the course schedule.