Program Overview

Tax Law (LLM) Program

The LLM in Tax Law degree program offers valuable training for practicing attorneys looking to stay on top of the latest in tax law, corporate law, or general business law. This program provides a thorough understanding of all legal nuances in tax law, enabling graduates to offer expert tax planning and compliance advice to individual and corporate clients.

Overview

The Tax Law LLM program is designed for practicing attorneys seeking to enhance their skill set and areas of practice. The program focuses on developing specialized knowledge and skills in tax law, corporate law, and general business law.

Curriculum

To develop the specialized knowledge and skills required for a tax attorney, students will complete a mix of required and elective courses in one to two years of study. Courses are offered on-campus at Loyola's Water Tower Campus.

• Required Courses:
  • LAW 280: Federal Income Tax (3 hours)
  • LAW 281: Corp & Partnership Tax (3 hours)
  • LAW 380: Estate & Gift Tax (3 hours)
  • LAW 386: Advanced Corporate Tax (3 hours)
  • LAW 860: LLM Tax Seminar (2 hours)
• Elective Courses (12 hours):
  • LAW 346: State & Local Taxation
  • LAW 382: International Tax Law
  • LAW 451: Estate Planning
  • LAW 481: Employee Benefits Law
  • LAW 483: Federal Tax Clinic I
• Total Hours: 26

Degree Requirements

To earn the Tax Law LLM degree, students must complete 26 credit hours, including the LLM Tax Research and Tax Seminar courses.

Learning Outcomes

Upon completion of the program, graduates will be able to:

• Apply the relevant statutory rules in a variety of situations
• Describe and analyze tax issues, the role of case law in the development of tax law, and the impact of administrative pronouncements on tax law
• Analyze tax issues
• Describe and act in the role of a tax planner

Related Programs

• Master's: Business Law (LLM)
• Certificate: Tax Law Certificate