Program Overview

Overview of the Master of Laws (LLM) in Taxation Program

The Master of Laws (LLM) in Taxation program at Washington University in St. Louis offers a rigorous course of study in the field of tax law. This program provides comprehensive and specialized training to lawyers and law school graduates who plan to specialize in tax. The full-time faculty and leading practitioners in the field offer specialized practical training and individualized attention in small classes, typically fewer than 10 students, that offer a unique tax curriculum.

Program Details

• The program is designed to provide students with a deep understanding of tax law and its applications.
• St. Louis, the location of the university, offers all the resources of a large city while retaining a strong sense of community and an emphasis on neighborhoods.
• The city is home to an Internal Revenue Service District Office, the Eighth Circuit Court of Appeals, the Federal District Court for the Eastern District of Missouri, and several Fortune 500 companies, providing a rich environment for tax law studies.

Degree Requirements

• Students must satisfactorily complete 24 credits in the tax curriculum.
• Students must obtain a grade of 3.00 (B-) or better to receive credit in any course.
• Students are required to complete Federal Income Taxation, Corporate Taxation, and Partnership Taxation or Pass-Through Business Taxation.
• Candidates who have already completed these subjects may apply to waive required courses and substitute another approved tax course.
• Students may complete the degree in one year.
• Students may also pursue the LLM degree on a part-time basis for up to four years. Students seeking to extend their course work beyond four years must receive approval of the director.