Students gain breadth of exposure by taking required courses in advanced income tax issues (which include a tax research and writing component), corporate tax, partnership tax and tax procedure. Students choose elective courses among various subjects including international taxation, estate and gift taxation, tax policy, intellectual property, state and local taxation, bankruptcy taxation, employee benefits and tax-exempt organizations. Further, many courses are designed to enhance practical skills—researching, drafting, structuring, problem-solving and planning—to better prepare students for the challenge of tax practice. Overall, the curriculum allows students to focus on particular areas while gaining a comprehensive general education in tax law.
In addition to the required core courses, students may choose elective courses from a variety of subjects. Courses are offered during the fall, spring, and summer terms. To maintain their enrollment in the program, students must satisfactorily complete a minimum of one course each fall and spring semester. Students may but need not enroll in summer term courses.
LLM With Honors
The LLM will be awarded with honors to students who successfully complete their LLM coursework with an average GPA of 4.00 or higher (on a 5.00 scale), successfully complete Tax Policy and prepare a substantial scholarly paper as part of their work in Honors Tax Research. The honors program is designed particularly for students who intend to go into teaching.