Tax Law

Tax Law is in constant evolution—and tax lawyers face the challenge of properly integrating these changes into their  practice.   Since 1983, the Law Center’s LL.M. program in Tax Law has provided students with the enhanced practical skills they need to identify issues and solve planning and controversy problems in the tax arena.  Moreover, the program improves each student’s ability to understand and apply the ever-changing federal tax rules in the years after receiving their LL.M. 

With an outstanding curriculum of courses taught by highly experienced faculty, the Law Center’s LL.M. program in Tax Law emphasizes professional responsibility and a thorough understanding of tax policy frameworks and their practical business applications.  With full access to the Law Center’s substantial electronic and library resources, students learn to appreciate the purposes of the tax system and how that system affects individual, commercial, and financial affairs.

During each academic year, approximately 20 separate tax courses are offered, including Federal Income Tax, Corporate Tax, and Estate Planning. In addition to the regular LL.M. degree requirements, the LL.M. Tax program mandates the completion of the Federal Income Tax course.  This course is typically completed before a student enters the LL.M. program, but it may be completed during the first semester as an LL.M. student.  Note: the Federal Income Tax course cannot be credited toward meeting LL.M. degree requirements, and this prerequisite must be completed before LL.M. students can enroll in advanced tax courses.  Two additional courses – Tax Research and Tax Ethics – are required of all students, and both of these courses may be credited toward LL.M. degree requirements.  

Students must complete a minimum of 18 credit hours in Tax Law, and they have the option of writing a 50-page thesis of publishable quality. 

Courses include:

Advanced Corporate Tax
Bankruptcy Taxation
Business Planning
Corporate Taxation
Estate Planning
Federal Income Tax
Federal Income Taxation of Trusts & Estates
Oil & Gas Tax
Partnership Tax
Post Mortem Estate Planning
Real Estate Tax
State & Local Taxation
Tax Accounting
Tax Ethics
Tax Fraud & Money Laundering
Tax Policy Seminar
Tax Procedure
Tax Research
Taxation of Compensation
Taxation of Exempt Organizations
Taxation of Financial Instruments
Taxation of Sales & Exchanges
U.S. International Tax

* Not all classes are offered every year, and offerings are subject to change. Please check the Law Center website for current course offerings.  Lawyers who earned their degree outside of the United States are also required to complete Introduction to American Law and Legal Research and Writing.  Courses previously taken at other schools – including the Law Center – may not be credited toward the program requirements.