Program Overview

LLM Taxation (MLTX) Program

The LLM Taxation program at Temple University is designed to provide students with a comprehensive understanding of taxation law and its applications. The program offers a wide range of courses that cover various aspects of taxation, including income tax, estate and gift tax, corporate tax, and international tax.

Course Offerings

The program includes the following courses:

• MLTX 0412: Transfer Credit (1 to 12 Credit Hour) - This course allows students to transfer credits from other institutions.
• MLTX 0501: Taxation 1 (2 Credit Hours) - An introduction to taxation law and its principles.
• MLTX 0502: Tax of Capital Trans (2 Credit Hours) - A study of the taxation of capital transactions.
• MLTX 0503: Timing: Rec of Income/Ded (2 Credit Hours) - An examination of the timing of income recognition and deductions.
• MLTX 0504: Income Tax of Invest (2 Credit Hours) - A study of the income tax implications of investments.
• MLTX 0505: State & Local Taxation (2 Credit Hours) - An introduction to state and local taxation.
• MLTX 0506: Tax Aspects Intnat Trans (2 Credit Hours) - A study of the tax aspects of international transactions.
• MLTX 0507: International Tax Planning (2 Credit Hours) - An examination of international tax planning strategies.
• MLTX 0508: Compliance and Penalties (2 Credit Hours) - A study of tax compliance and penalties.
• MLTX 0509: Tax of Compensation (2 Credit Hours) - An examination of the taxation of compensation.
• MLTX 0511: Estate and Gift Taxation (2 Credit Hours) - A study of estate and gift taxation.
• MLTX 0512: Income Tax-Trusts/Estate (2 Credit Hours) - An examination of the income taxation of trusts and estates.
• MLTX 0513: Estate Planning I (2 Credit Hours) - An introduction to estate planning.
• MLTX 0514: Exempt Organizations (2 Credit Hours) - A study of exempt organizations.
• MLTX 0515: Estate Planning II (1 to 2 Credit Hour) - An advanced study of estate planning.
• MLTX 0516: Planning-Family Business (2 Credit Hours) - A study of family business planning.
• MLTX 0521: Partnership Taxation (2 Credit Hours) - An examination of partnership taxation.
• MLTX 0522: Corporate Taxation I (2 Credit Hours) - An introduction to corporate taxation.
• MLTX 0523: Corporate Taxation II (2 Credit Hours) - An advanced study of corporate taxation.
• MLTX 0524: Tax S Corps (2 Credit Hours) - A study of S corporations.
• MLTX 0525: Qual Employee Benefit Plans (2 Credit Hours) - An examination of qualified employee benefit plans.
• MLTX 0526: Business Planning (2 Credit Hours) - A study of business planning.
• MLTX 0527: Tax/Affiliated Corportns (2 Credit Hours) - An examination of affiliated corporations.
• MLTX 0531: Tax Procedure (2 Credit Hours) - A study of tax procedure.
• MLTX 0532: Adv. Income Tax Problems (2 Credit Hours) - An advanced study of income tax problems.
• MLTX 0533: Adv Corp Tax Problems (2 Credit Hours) - An advanced study of corporate tax problems.
• MLTX 0534: Advanced Pension Problems (2 Credit Hours) - A study of advanced pension problems.
• MLTX 0536: Tax in Debt Workouts (2 Credit Hours) - An examination of tax in debt workouts.
• MLTX 0539: Corporate Taxation II (2 Credit Hours) - An advanced study of corporate taxation.
• MLTX 0547: Compliance and Penalties (2 Credit Hours) - A study of compliance and penalties.
• MLTX 0641: Law (2 Credit Hours) - A study of law.
• MLTX 0800: Business Planning (2 Credit Hours) - A study of business planning.
• MLTX 0801: Intro Employee Benefits (3 Credit Hours) - An introduction to employee benefits.
• MLTX 0905: PA Workmen's Comp (2 Credit Hours) - A study of Pennsylvania workers' compensation.
• MLTX 0907: Strikes, Pick, Lock, Boycts (2 Credit Hours) - An examination of labor law.
• MLTX 0908: PA Workers Comp Law II (2 Credit Hours) - An advanced study of Pennsylvania workers' compensation law.
• MLTX 0917: Union Unfair Labor Prac (2 Credit Hours) - A study of union unfair labor practices.
• MLTX 0918: Fair Labor Standards Act (2 Credit Hours) - An examination of the Fair Labor Standards Act.
• MLTX 0919: Representation and Cert (2 Credit Hours) - A study of representation and certification.
• MLTX 0921: Fed Emp Labor Relations (2 Credit Hours) - An examination of federal employment labor relations.
• MLTX 0928: Federal Labor Practice (2 Credit Hours) - A study of federal labor practice.
• MLTX 0929: PA Public Emp Rel Act (2 Credit Hours) - An examination of the Pennsylvania Public Employee Relations Act.
• MLTX 0936: Accounting for Lawyers (2 Credit Hours) - A study of accounting for lawyers.
• MLTX 0940: Employer Unf Labor Prac (2 Credit Hours) - An examination of employer unfair labor practices.
• MLTX 0941: Labor Contracts and Neg (2 Credit Hours) - A study of labor contracts and negotiations.
• MLTX 0960: Employment Discrim (2 Credit Hours) - An examination of employment discrimination.
• MLTX 0961: Labor Arb and Litigation (2 Credit Hours) - A study of labor arbitration and litigation.
• MLTX 0962: Labor Mgmt Rptg Disc Act (2 Credit Hours) - An examination of the Labor Management Reporting and Disclosure Act.
• MLTX 0963: Labor Research (2 Credit Hours) - A study of labor research.
• MLTX 0964: Age Discrimination (2 Credit Hours) - An examination of age discrimination.
• MLTX 0965: Crit Issues in Labor Law (2 Credit Hours) - A study of critical issues in labor law.
• MLTX 0979: Negotiated Emplee Comp (2 Credit Hours) - An examination of negotiated employee compensation.
• MLTX 0980: OSHA Of 1970 (2 Credit Hours) - A study of the Occupational Safety and Health Act of 1970.
• MLTX 0981: Equal Pay in Employment (2 Credit Hours) - An examination of equal pay in employment.
• MLTX 0997: Tax Planning Seminar (2 Credit Hours) - A seminar on tax planning.
• MLTX 0998: Guided Research (2 Credit Hours) - A guided research course.
• MLTX 0999: Tax Research (2 Credit Hours) - A course on tax research.
• MLTX G403: Graduate Law Division (1 to 15 Credit Hour) - A graduate law division course.
• MLTX G406: Contracts (3 to 4 Credit Hours) - A course on contracts.
• MLTX G414: Legal Research & Writing (3 Credit Hours) - A course on legal research and writing.
• MLTX G415: Legal Research and Writing II (2 to 3 Credit Hours) - An advanced course on legal research and writing.
• MLTX G422: Introduction to the American Legal System (2 to 3 Credit Hours) - An introduction to the American legal system.
• MLTX G460: International Politics (3 Credit Hours) - A course on international politics.
• MLTX G463: Intrnl Organizations (3 Credit Hours) - A course on international organizations.
• MLTX G468: Topics in Intl Politics (3 Credit Hours) - A course on topics in international politics.
• MLTX G500: Non Tax Issues with Estate Planning (1 to 4 Credit Hour) - A course on non-tax issues with estate planning.
• MLTX G501: Introduction to Employee Benefits (2 Credit Hours) - An introduction to employee benefits.
• MLTX G502: ERISA/Fiduciary Provisions (2 Credit Hours) - A course on ERISA and fiduciary provisions.
• MLTX G503: Crim Tax Litigation/Procedure (2 Credit Hours) - A course on criminal tax litigation and procedure.
• MLTX G504: IRS Collections (2 Credit Hours) - A course on IRS collections.
• MLTX G505: State and Local Taxation (2 Credit Hours) - A course on state and local taxation.
• MLTX G506: International Taxation - Inbound (2 Credit Hours) - A course on international taxation - inbound.
• MLTX G507: International Taxation - Outbound (2 Credit Hours) - A course on international taxation - outbound.
• MLTX G509: Taxation of Executive Compensation (2 Credit Hours) - A course on the taxation of executive compensation.
• MLTX G512: Income Taxation of Estates and Trusts (2 Credit Hours) - A course on the income taxation of estates and trusts.
• MLTX G513: Estate Planning I (2 Credit Hours) - A course on estate planning.
• MLTX G514: Taxation of Exempt Organizations (2 Credit Hours) - A course on the taxation of exempt organizations.
• MLTX G515: Estate Planning II (2 Credit Hours) - An advanced course on estate planning.
• MLTX G516: Business and Estate Planning Involving Closely Held Businesses (2 to 3 Credit Hours) - A course on business and estate planning involving closely held businesses.
• MLTX G518: Introduction to Tax and Legal Reasoning (1 to 3 Credit Hour) - An introduction to tax and legal reasoning.
• MLTX G520: Real Estate Taxation (2 Credit Hours) - A course on real estate taxation.
• MLTX G521: Taxation/Partnerships (2 to 3 Credit Hours) - A course on taxation of partnerships.
• MLTX G524: Business Planning (2 Credit Hours) - A course on business planning.
• MLTX G525: Qualified Employee Benefit Plans (2 Credit Hours) - A course on qualified employee benefit plans.
• MLTX G526: Welfare Benefit Plans (2 Credit Hours) - A course on welfare benefit plans.
• MLTX G527: Tax-Affiliated Corporations (2 Credit Hours) - A course on tax-affiliated corporations.
• MLTX G528: Civil and Criminal Tax Penalties (2 to 3 Credit Hours) - A course on civil and criminal tax penalties.
• MLTX G529: Tax Practice from the In-House Perspective (1 to 4 Credit Hour) - A course on tax practice from the in-house perspective.
• MLTX G531: Tax Procedure (2 Credit Hours) - A course on tax procedure.
• MLTX G534: State and Local Tax Controversy (2 to 3 Credit Hours) - A course on state and local tax controversy.
• MLTX G539: Advanced Corporation Taxation (2 Credit Hours) - An advanced course on corporation taxation.
• MLTX G540: Advanced Partnership Taxation (2 Credit Hours) - An advanced course on partnership taxation.
• MLTX G547: Compliance and Penalties (2 Credit Hours) - A course on compliance and penalties.
• MLTX G548: Tax Treaties (1 to 4 Credit Hour) - A course on tax treaties.
• MLTX G549: Business Intelligence (1 to 4 Credit Hour) - A course on business intelligence.
• MLTX G570: Legal Accounting (2 Credit Hours) - A course on legal accounting.
• MLTX G571: International Taxation (3 Credit Hours) - A course on international taxation.
• MLTX G572: International Taxation II: Joint Ventures (2 Credit Hours) - An advanced course on international taxation.
• MLTX G591: Social Legislation: Law and the Elderly (2 to 3 Credit Hours) - A course on social legislation and the elderly.
• MLTX G641: Taxation II (2 Credit Hours) - An advanced course on taxation.
• MLTX G651: Accounting for Income Taxes (2 to 3 Credit Hours) - A course on accounting for income taxes.
• MLTX G801: Introduction to Employee Benefits (3 Credit Hours) - An introduction to employee benefits.
• MLTX G802: ERISA/Fiduciary Provisions (2 to 3 Credit Hours) - A course on ERISA and fiduciary provisions.
• MLTX G803: Estate Planning I (3 Credit Hours) - A course on estate planning.
• MLTX G804: Tax Provisions Corporate Acquisitions (2 or 3 Credit Hours) - A course on tax provisions for corporate acquisitions.
• MLTX G805: Drafting and Analyzing Fundamental Estate Planning Documents (2 to 3 Credit Hours) - A course on drafting and analyzing estate planning documents.
• MLTX G806: Orphans Court Pleading and Trial Practice (2 to 3 Credit Hours) - A course on orphans court pleading and trial practice.
• MLTX G807: Professional Conduct in Tax Practice (3 Credit Hours) - A course on professional conduct in tax practice.
• MLTX G860: Employee Benefits Tax Policy (1 to 3 Credit Hour) - A course on employee benefits tax policy.
• MLTX G995: International Tax Planning (3 Credit Hours) - A course on international tax planning.
• MLTX G998: Tax Research and Writing (1 to 4 Credit Hour) - A course on tax research and writing.

Registration Restrictions

All courses have level registration restrictions, requiring students to be enrolled in one of the following levels: Law Graduate or Law.

Repeatability

Most courses may not be repeated for additional credits.