Programs
Lex Omni
LL.M TAXATION
   
 
Curriculum Course Descriptions
 
    CURRICULUM
 

Upon successful completion of 30 or more units of LL.M. in Taxation or Environmental Law study, the student may petition to receive the LL.M. in Taxation or Environmental Law. Upon successful completion of 44 or more units, the Master of Arts in Law student may petition to receive the Master of Arts in Law Degree. Only those students who have a cumulative GPA of at least 2.00 and a semester GPA of 2.00 or higher have standing to petition.

 
     
  Degree Program  
 

Law Latin Master in Taxation (LL.M. in Taxation)

 
   
  Program Description
 

A specialized tax law degree to obtain a specialization in tax by the California Board of Legal Specialization.

 
   
  Requirements
 

30 Units are required for the completion of the degree.

 
   
  Prerequisites
 

To apply for admission, applicants must have a Juris Doctorate.

 
   
  Instructional Methods
 

Courses will be taught primarily by lecture/discussion method with a final examination required at the end of course instruction.

 
   
  Curriculum
 
COURSE CODE SUBJECT UNITS
SPRING
TX101R       Federal Income Tax & Computer Based Systems

      4
TX102R       Standars for Financial Accounting and Tax Practice

      4
TX103R       Federal and State Tax Procedures

      4
 
SUMMER
TX301R       Taxation Consequences of the Employer-Employee Relationship

      2
TX302R       International Income Taxation

      2
TX303R       Ethics in Tax Law

      2
 
FALL
TX201R       Federal Income Tax Consequences of Real Estate Transactions

      4
TX202R       Business Taxation and Planning

      4
TX203R       Estate, Gift and Benefit Taxation

      4
 
     
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