Program Overview

Taxation, LLM

Program at a Glance

• Program: Taxation, LLM
• Format: Online, Hybrid
• Total Units: 25
• Fall '25 Early Application Deadline: July 13

Program Overview

GGU Law's Taxation LLM has been ranked as The Best Tax LLM in California for the past three years, and it is consistently recognized as among the top graduate tax programs nationally for training in taxation, estate planning, and elder care. Faculty members include tax practitioners from well-respected law firms, counsel from the IRS, and judges from the US Tax Court and the Alameda Superior Court.

Over three decades of enhancing the profession with successful tax and estate planning attorneys and network of more than one thousand graduates. Professors are recognized tax professionals in the private and public sectors, including federal and state taxing authorities, businesses, and law and accounting firms of all sizes. Faculty includes professionals from the Internal Revenue Service; Morgan, Lewis, & Bockius, LLP; Morgan Stanley, Schiff Hardin, LLP; and Winston & Strawn, LLP, among others.

Admission Requirements

• Completed GGU Application
• Statement of Purpose
• Resume or Curriculum Vitae (C.V.)
• Transcripts from any undergraduate university and/or any law school attended (translated if not in English)
• Non-US applicants must submit additional documents, including English proficiency demonstrated with either the TOEFL, IELTS, interview with Program Director, or waived for the exceptions

Admissions Process

• Application Form: Applicants must use the electronic application form available through the GGU website.
• Statement of Purpose: Applicants must submit a personal statement. The statement must be no more than two double-spaced, typed pages in 12-point font. The statement should specifically address: the applicant's motivation for attending law school; why the applicant will make a successful law student and lawyer; and why the applicant wishes to attend Golden Gate University School of Law.
• Resume or C.V.: Applicants must include a current résumé detailing educational and work history along with any current or past community service or volunteer experience.
• University and Law School Transcripts: Applicants must provide all undergraduate and graduate school transcripts. AT MINIMUM, APPLICANTS MUST POSSESS A JD, LLB, OR EQUIVALENT LAW DEGREE FROM A LAW SCHOOL OR UNIVERSITY BEFORE THE FIRST DAY OF NEW STUDENT ORIENTATION.

Credit Transfers

• For ABA-approved JD or LLM programs, up to twelve (12) completed units may be transferred in at admission.
• To be considered, the applicant must have taken the course within the last five years; the applicant must have earned grades of B- or better (minimum 2.50 GPA); the course must be equivalent to a required or elective course in that particular LLM program; and the LLM Program Director must determine that application of the the units towards the degree is in the best interest of the student.

Curriculum

• Required Courses — 16 Units:
  • LLM 317A: Tax Research – 1 unit(s)
  • LLM 318: Advanced Federal Income Taxation – 3 unit(s)
  • LLM 330: Property Transactions – 3 unit(s)
  • LLM 322A: Federal Income Taxation of Corporations and Shareholders I – 3 unit(s)
  • LLM 328: Federal Income Taxation of Partners and Partnerships – 3 unit(s)
  • And one of the following courses:
    • LLM 338: Tax Timing – 3 unit(s)
    • LLM 319: Federal Tax Procedure – 3 unit(s)
• Elective Courses — 9 Units: Choose 9 units from any of the following courses:
  • Corporate Courses
    • LLM 356: Choice of Entity – 3 unit(s)
    • LLM 333: Consolidated Return Regulations – 3 unit(s)
    • LLM 322B: Federal Income Taxation of Corporations and Shareholders II – 3 unit(s)
    • LLM 352A: Taxation of Electronic Commerce – 3 unit(s)
    • LLM 350D: Transfer Pricing – 3 unit(s)
  • Estate Planning Courses
    • LLM 325: Estate and Gift Taxation – 3 unit(s)
    • LLM 334: Estate Planning I – 3 unit(s)
    • LLM 344: Federal Income Taxation of Trusts and Estates – 3 unit(s)
    • LLM 337: Individual Retirement Plans and Distributions – 3 unit(s)
    • LLM 351: International Estate Planning – 1 unit(s)
    • LLM 323: Multistate Taxation of Individuals, Trusts and Estates – 3 unit(s)
  • International Tax Courses
    • LLM 350C: Income Tax Treaties – 3 unit(s)
    • LLM 350E: International Mergers, Acquisitions, and Joint Ventures – 3 unit(s)
    • LLM 321: Principles of International Taxation – 3 unit(s)
    • LLM 350A: Taxation of Foreign Persons with US Activities – 3 unit(s)
    • LLM 350B: Taxation of US Persons with Foreign Activities – 3 unit(s)
  • State and Local Tax Courses
    • LLM 315: Multistate Taxation of Business Entities (Other States) – 3 unit(s)
    • LLM 320: Multistate Taxation of California Business Entities – 3 unit(s)
    • LLM 347: State Sales & Use Tax – 3 unit(s)
    • LLM 332: State Tax Research, Practice, and Procedure – 3 unit(s)
    • LLM 306B: Pro Bono Tax Clinic: Sales & Use Tax – 1-3 unit(s)
    • LLM 306A: Pro Bono Tax Clinic: State Income Tax – 1-3 unit(s)
  • Other Tax Electives
    • LLM 319: Federal Tax Procedure – 3 unit(s)
    • LLM 342: Tax Litigation – 2 unit(s)
    • LLM 340: Taxation, Politics & the Law – 2 unit(s)
    • Additional Tax Elective courses as identified in the course schedule.

Internship/Externship

• LLM Tax students may enroll in the tax and estate planning internship/externship programs and are allowed to apply up to six units of this type of non-classroom experience to their degree program.

Dual LLM

• Students may earn both an LLM in Taxation and an LLM in Estate Planning by completing only 36 units.

Certificate in Estate Planning Law

• LLM in Taxation students have the opportunity to complete a certificate in Estate Planning along with their degree.
• Required Courses — 12 Units:
  • LLM 300A: Professional Responsibility for Trust & Estate Practice – 2 unit(s)
  • LLM 317A: Tax Research – 1 unit(s)
  • LLM 334: Estate Planning I – 3 unit(s)
  • LLM 334A: Estate Planning II – 2 unit(s)
  • LLM 345: Trust Administration – 2 unit(s)
  • And one of the following:
    • LLM 334C: Probate Procedure – 3 unit(s)
    • LLM 337: Individual Retirement Plans and Distributions – 3 unit(s)

LLM Tuition

• The tuition for the LLM degree programs at Golden Gate University is $1,860 per unit, covering the cost of high-quality, career-focused education led by experienced faculty.

Learning Outcomes

• Students graduating from the LLM Program will be able to demonstrate that they understand the legal rules, principles, and theories in the respective field of substantive and procedural law.
• Students graduating from the LLM Program will be able to demonstrate that they can apply the legal rules, principles, and theories in the respective field of substantive and procedural law in order to resolve legal problems and provide advice for prospective clients.
• Students graduating from the LLM Program will be able to demonstrate that they can clearly and effectively communicate in a professional legal setting within the respective field of law.
• Students graduating from the LLM Program will be able to succeed in the respective field of law.

J-1 Visiting Scholar Program

• GGU Law's J-1 Visiting Scholar Program is intended to provide foreign nationals with opportunities to participate in educational and cultural programs in the United States and return home to share their experiences.