Taxation Certificate

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This certificate is offered under the auspices of the LLM in Estate Planning, Trust, and Probate Law Program. Courses must be taken for credit (i.e., not as an auditor). The certificate is available to both degree and non-degree seeking students. A student pursuing the Certificate in Taxation who decides to continue in the LLM in Estate Planning Program may apply all credits earned toward the LLM in Estate Planning degree. Students in the LLM Estate Planning degree program may transfer to the Certificate in Estate Planning Program and all qualifying credits will be transferred. All courses must be completed within five years of matriculating and the student must receive a cumulative 2.5 grade point average. Students who received JD degrees from ABA accredited schools may apply no more than six qualifying units of LLM Estate Planning courses taken while a JD student toward the Certificate in Taxation. Students seeking the Certificate in Taxation are not eligible for Financial Aid or Merit Based Scholarships.

Required Courses - 14 units

The Taxation Certificate is awarded to those students who complete the required courses below. With the approval of the Program Director or Administrative Director, an elective may be substituted for a required course.

LLM - 322A Federal Income Taxation of Corporations and Shareholders I 3 unit(s)
LLM - 319 Federal Tax Procedure 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)