Taxation, LLM

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 - 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.