TAX LAW

TAX LAW IS IN CONSTANT EVOLUTION—AND THE CHALLENGE to tax practitioners is to respond to them swiftly. The LL.M. in Tax Law provides a focus for teaching, learning, research, and scholarship concerning taxation, backed by a strong faculty and outstanding curriculum.

Established in 1983, the LL.M. in Tax Law provides students with enhanced practical skills to identify issues and solve both planning and controversy problems in the tax arena. Professional responsibility in tax practice is stressed, and students learn to appreciate the purposes of the tax system and how that system affects individual, commercial, and financial affairs. The LL.M. Tax program makes full use of the UH Law Center’s substantial electronic and library resources to help students enhance their tax research skills.

During each academic year, approximately 20 separate tax courses are offered with multiple sections offered in the following classes: Federal Income Tax, Corporate Tax, and Estate Planning. In addition to the regular LL.M. degree requirements, the LL.M. Tax program mandates the following:

FEDERAL INCOME TAX is a prerequisite for LL.M. tax students and must be completed before enrollment in advanced tax courses. This course is typically completed before a student enters the LL.M. program, but may be completed during the first semester as an LL.M. student. The Federal Income Tax course cannot be credited toward meeting LL.M. degree requirements.

TAX RESEARCH and TAX ETHICS are required of all students.

Students must complete a minimum of 18 credit hours in tax law courses, which include:

*Not all classes are offered every year, and offerings are subject to change. Please check the website for current course offerings.

Please visit www.law.uh.edu/courses.html for a complete list of course offerings, descriptions, and associated credit hours.