Taxation, LLM

General LLM (Master of Laws) Requirements:

Successful completion of 24 or more units;
A cumulative GPA of 2.50 on a scale of 4.0
Successful completion of the courses required for the degree program;
Completion of the program requirements within the number of years below:
1. Environmental Law, 4 years
2. Intellectual Property Law, 4 years
3. International Legal Studies, 4 years
4. Taxation, 5 years
5. Estate Planning, Trust, and Probate, 5 years
6. Dual LLM in Taxation and Estate Planning, Trust, and Probate, 5 years
7. US Legal Studies, 4 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

Students in this program must complete all 15 units of the following courses:

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 - 322A Federal Income Taxation of Corporations and Shareholders I 3 unit(s)
LLM - 328 Federal Income Taxation of Partners and Partnerships 3 unit(s)
LLM - 330 Property Transactions 3 unit(s)
LLM - 317A Tax Research 1 unit(s)
LLM - 338A Timing of Income & Expenditure 2 unit(s)

Elective Courses

Students in this program must complete the remaining 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)
LLM - 331 Taxation of Exempt Organizations 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)
Litigation Courses
LLM - 341E Criminal Tax Investigation & Prosecution 1 unit(s)
LLM - 319 Federal Tax Procedure 3 unit(s)
LLM - 342 Tax Litigation 2 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 - 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)
- 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.

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