Required Courses

T505 Introduction to Income Taxation (2 credits)
September 4, 5, 6, 10, 11, 12, and 13, 4:00 p.m. – 6:30 p.m. This course is an introduction to fundamental concepts in federal income taxation, including the definition of income, the computation of tax liability, exclusions from income, basis, deductions available for individuals in computing taxable income, and assignment of income. The course will also present brief overviews of concepts explored in more detail in other courses, including capital gains and losses and timing issues. This course is for students who have not taken an individual income tax within the last 5 years. No prerequisites

Course descriptions for all tax course offerings can be found in the law school Course Catalog.

Requirements

The Taxation LLM 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.

Grading

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 LLM degree. While a course for which a student receives a grade below 2.7 is not counted toward the LLM degree, it is counted in calculating the student's cumulative GPA. Below is the grading scale for the Graduate Program in Taxation.

Numeric Grade Letter Equivalent
4.0 A
3.9 A
3.8 A-
3.7 A-
3.6 B+
3.5 B+
3.4 B+
3.3 B
3.2 B
3.1 B
3.0 B
2.9 B-
2.8 B-
2.7 B-
2.6 C
2.5 C
2.4 C
2.3 C
2.2 C
2.1 C
2.0 C
1.0 E