Graduate Tax Program Curriculum

Tax LL.M. Home

Core Curriculum
TAX 400	Tax Procedure and Tax Practice (2 credits)
TAX 401	Problems of Timing (2 credits)
TAX 402	Taxation of Property Transactions: General Topics (2 credits)
TAX 403	Professional Responsibility in Tax Practice: Annual Tax Lawyering Workshops (no credit, required)
TAX 404	Graduate Tax Research and Writing Seminar (2 credits)
TAX 405	Taxation of Intellectual Property Transactions (2 credits)
TAX 110	Federal Income Tax: Corporate (3 credits)
TAX 131	Federal Income Tax: Partnerships (2 credits)
*Tax 500 Series Advanced Tax Seminars**
TAX 500	Tax Planning for Financial Investments (2 credits)
TAX 510	Corporate Tax Planning Seminar (2 credits)
TAX 520	Advanced Wealth Transfer Planning Seminar (2 credits)
TAX 530	Tax Planning for Family Businesses (2 credits)
TAX 540	State and Local Taxation and Finance Seminar (2 credits)
TAX 550	International Tax Planning Seminar (2 credits)
TAX 560	Tax Litigation Seminar on Criminal Tax Enforcement (2 credits)
Tax Electives*
TAX 410	Advanced Corporate Reorganizations (2 credits)
TAX 380	Bankruptcy and Workouts - Tax Issues (2 credits)
TAX 310	Business Law Issues in Structuring the Closely Held Enterprise (2 credits)
UCI 200	Charitable Organizations (2 credits)
UCI 135	Elder Law (2 Credits)
LEL 180	Employee Benefits Law (2 credits)
EST 150	Estate Administration (2credits)
EST 115	New York Wills Practice (2 credits)
EST 100	Estate Planning (2 credits)
EST 112	Federal Income Taxation of Trusts and Estates (2 credits)
TAX 111	Federal Wealth Transfer Tax, Basic Concepts (2 credits)
TAX 112	Federal Wealth Transfer Tax, Advanced Applications (2 credits)
TAX 150	International Taxation of Individuals (2 credits)
TAX 450	International Taxation of Business and Entities (2 credits)
TAX 455	International Transfer Pricing Seminar (2 credits)
UCI 150	Municipal Finance (2 credits)
TAX 320	Private Equity Funds (2 credits)
TAX 160	State and Local Taxation (2 credits)
TAX 411	Subchapter S Corporations (2 credits)
TAX 502	Tax Policy Seminar (2 credits)
TAX 412	Taxation of Affiliated Corporations (1 credit)
TAX 420	Taxation of Financial Instruments (2 credits)
TAX 600	Graduate Tax Externship and Tutorial (2 Credits)
TAX 610	Graduate Tax Independent Study (2 credits)
TAX 612	Graduate Tax Paper Option (1 credit)
*Related Courses†**
ILS 311	International Business Transactions (3 credits)
ILS 370	International Commercial Arbitration (2 credits)
ILS 265	International Economic Law (3 credits)
ILS 211	International Law: An Introduction (3 or 4 credits)
ILS 216	International Law, Advanced Topics: International Law in Developing Countries (2 credits)
BUS 300	Accounting for Lawyers (2 credits)
BUS 160	Consumer Finance and Collection (2 credits)
UCI 180	State and Local Government (3 credits)
NYC 120	New York City Government (2 credits)
NYC 900	New York City Seminar (2 credits)
MCI 225	State and Urban Government: Current Problems and Issues (3 credits)
ADV 400	Trial Advocacy (3 credits)
JLH 100	Alternative Dispute Resolution (2 credits)

* Not all courses are offered every year; see annual Graduate Tax Program Course Listing Announcement.

† With prior written permission, LL.M. candidates may substitute up to 4 credits from courses not in the Graduate Tax Curriculum toward the degree requirements. International Tax concentrators with advance written permission may apply up to 6 credits from international law courses toward the LL.M. in Taxation degree requirements.

The courses listed above are included in the concentrations on the pages that follow. LL.M. candidates may petition to enroll in other courses as well. For course descriptions, please see the general New York catalog and the course descriptions at www.nyls.edu. Law School

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