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 14 units from the following courses:

LLM - 330 Characterization of Income & Expenditure 3 unit(s)
LLM - 322A Corporate Taxation 3 unit(s)
LLM - 319 Federal Tax Procedure 3 unit(s)
LLM - 300 Professional Responsibility for Tax Practitioners 2 unit(s)
LLM - 317A Tax Research 1 unit(s)
LLM - 338 Timing of Income & Expenditure 2 unit(s)

Elective Courses

Students in this program must complete the remaining 10 units from the courses listed on the law school website for this program.

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.