Taxation, LLM

Students may earn an LLM in Taxation Law by completing 25 units. To do so, the student must complete the required courses and the remaining units may be fulfilled by electives.

Student Learning Outcomes

Students graduating from the LLM Program will be able to demonstrate that they understand the legal rules, principles, and theories in the respective field of substantive and procedural law.
Students graduating from the LLM Program will be able to demonstrate that they can apply the legal rules, principles, and theories in the respective field of substantive and procedural law in order to resolve legal problems and provide advice for prospective clients.
Students graduating from the LLM Program will be able to demonstrate that they can clearly and effectively communicate in a professional legal setting within the respective field of law.
Students graduating from the LLM Program will be able to succeed in the respective field of law.

LLM Taxation Requirements:

Successful completion of 25 units.
A cumulative GPA of 2.50 on a scale of 4.0.
Successful completion of the required courses
Completion of the program requirements within 5 years.

Note: Program Directors may exercise the right to administratively withdraw any student who withdraws from two (2) or more courses without demonstrating special circumstances.

Required Courses - 16 units

LLM - 317A Tax Research 1 unit(s)
LLM - 318 Advanced Federal Income Taxation 3 unit(s) *
* ^{May be waived by the program director if the student has successfully completed a J.D. level taxation course.}
LLM - 330 Property Transactions 3 unit(s)
LLM - 322A Federal Income Taxation of Corporations and Shareholders I 3 unit(s)
LLM - 328 Federal Income Taxation of Partners and Partnerships 3 unit(s)
And one of the following:
LLM - 338 Tax Timing 3 unit(s)
or
LLM - 319 Federal Tax Procedure 3 unit(s)

Elective Courses - 9 units

Choose 9 units from any of the following courses:

Corporate Courses
LLM - 356 Choice of Entity 3 unit(s)
LLM - 333 Consolidated Return Regulations 3 unit(s)
LLM - 322B Federal Income Taxation of Corporations and Shareholders II 3 unit(s)
LLM - 352A Taxation of Electronic Commerce 3 unit(s)
LLM - 350D Transfer Pricing 3 unit(s)
Estate Planning Courses
LLM - 325 Estate and Gift Taxation 3 unit(s)
LLM - 334 Estate Planning I 3 unit(s)
LLM - 344 Federal Income Taxation of Trusts and Estates 3 unit(s)
LLM - 337 Individual Retirement Plans and Distributions 3 unit(s)
LLM - 351 International Estate Planning 1 unit(s)
LLM - 323 Multistate Taxation of Individuals, Trusts and Estates 3 unit(s)
International Tax Courses
LLM - 350C Income Tax Treaties 3 unit(s)
LLM - 350E International Mergers, Acquisitions and Joint Ventures 3 unit(s)
LLM - 321 Principles of International Taxation 3 unit(s)
LLM - 350A Taxation of Foreign Persons with US Activities 3 unit(s)
LLM - 350B Taxation of US Persons with Foreign Activities 3 unit(s)
State and Local Tax Courses
LLM - 315 Multistate Taxation of Business Entities (other States) 3 unit(s)
LLM - 320 Multistate Taxation of California Business Entities 3 unit(s)
LLM - 347 State Sales & Use Tax 3 unit(s)
LLM - 332 State Tax Research, Practice and Procedure 3 unit(s)
LLM - 306B Pro Bono Tax Clinic: Sales & Use Tax 1-3 unit(s)
LLM - 306A Pro Bono Tax Clinic: State Income Tax 1-3 unit(s)
Other Tax Electives
LLM - 319 Federal Tax Procedure 3 unit(s)
LLM - 342 Tax Litigation 2 unit(s)
LLM - 340 Taxation, Politics & the Law 2 unit(s)
Additional Tax Elective courses as identified in the course schedule.

Internship/Externship

LLM Tax students may enroll in the tax and estate planning internship/externship programs and are allowed to apply up to six units of this type of non-classroom experience to their degree program. Students seeking to exceed this amount must receive the express permission of the LLM in Taxation and Estate Planning Programs Director.