Tax Law LL.M. Curriculum
Course descriptions for all tax course offerings can be found in the law school Course Catalog.
The Taxation LL.M. is 36 quarter credits. Full-time students can complete the program in one academic year (autumn, winter, and spring quarter). While full-time students are welcome to apply for winter or spring quarter, they may be limited in their choice of classes, as many prerequisites are only offered during autumn quarter. Part-time students must complete the program within 6 years. Most part-time students take 2-3 years to complete the degree depending on how many credits they take each quarter. Domestic students who apply for on-leave status may take quarters off.
For financial aid purposes: 10 credits is considered full-time and 5 credits is considered part-time.
Students must be registered for at least one credit and must submit a Master's Degree Request during the quarter which they expect to complete the degree.
Students must have a minimum cumulative grade point average (GPA) of 3.00 in order to graduate, as well as receive a minimum grade of 2.7 for each course that is counted toward the LL.M. degree. While a course for which a student receives a grade below 2.7 is not counted toward the LL.M. degree, it is counted in calculating the student's cumulative GPA. Below is the grading scale for the Graduate Program in Taxation.