पाठ्यक्रम परिवर्तनशीलता

पाठ्यक्रमबारे सारश

The LL.M. In Taxation is awarded to those entering the program with a J.D. degree or equivalent. Students entering with an accounting background take the M.S. in Taxation. To graduate, students must earn 30 credits in tax courses (10 to 12 classes) with a cumulative grade point average (GPA) of 3.0 or better. All requirements - including any preparatory course work for the M.S. in taxation - must be completed within five years of enrollment. Because of the combined J.D./LL.M Program, no Area of Concentration is offered in Taxation. Students interested in tax law customarily obtain a Master of Laws (LL.M.) in taxation. Normally, thirty credits of tax courses are required to obtain the degree. However, the School of Law has a J.D./LL.M. in Taxation combined degree program that permits a student to earn both of these degrees with less academic credit than would be required pursuing each degree separately. Several tax courses are offered in the J.D. program (e.g., Federal Income Tax, Estate and Gift Taxation, Estate Planning Workshop (in the day division only) and Tax Policy Seminar). In addition, J.D. students are permitted to take most Graduate Tax Program (GTP) tax courses. Some tax courses can satisfy requirements of certain concentrations, as well as requirements for both the J.D. degree and the J.D./LL.M. in Taxation combined degree program.

कार्यक्रमका खाकाहरू

This program module includes Required Courses: Core (First Year Required) Courses: Civil Procedure I (3 credits) or Introduction to Lawyering Skills/Civil Procedure I (6 credits); Constitutional Law I (4 credits); Contracts I (3 credits) or Introduction to Lawyering Skills/ Contracts I (6 credits); Contracts II (3 credits); Criminal Law (3 credits) or Introduction to Lawyering Skills/Criminal Law (6 credits); Introduction to Advocacy (2 credits); Law in Context course; Property (4 credits); Torts (4 credits) or Introduction to Lawyering Skills/Torts (7 credits); Upper Level Required Courses: Civil Procedure II (3 credits); Constitutional Law II - 2 credits; Evidence - 3 credits; Professional Responsibility - 3 credits; Evidence - 3 credits; Advocacy Requirement -1 course; Perspective Requirement - 1 course; Upper Level Writing - 2 courses; Second Year Day: Constitutional Law II 2; Civil Procedure II 3; Required Courses: Fundamentals of Federal Income Taxation I (3); Tax Research and Writing* (3); Corporate Taxation (3); Fundamentals of Federal Income Taxation II (3); Partnership Taxation (3); Tax Policy (3); Tax Practice and Procedure (3); Electives: Choose any combination of courses totaling at least 9 credits: Advanced Qualified Pension and Profit-Sharing Plans (3); Advanced Real Estate Taxation (2); Bankruptcy Taxation (2); Business Planning Workshop (3); Consolidated Corporations (2); Corporate Reorganizations (3); Estate and Gift Taxation (3); Estate Planning (3); Executive Compensation (2); Foreign Taxation (3); Income Taxation of Estates and Trusts (3); Independent Study (1 or 2); Introduction to the Taxation of Financial Products (2); Qualified Pension and Profit-sharing Plans (3); S-Corporations (1); State and Local Taxation (3); Tax Exempt Organizations (2); Welfare Benefit Plans (2).

अन्तर्राष्ट्रिय विद्यार्थीहरू प्रवेशको लागि आवश्यकता

Applicants must have a first professional law degree or an under-graduate degree in accounting (or equivalent degree) along with a minimum LSAT and GPA score of 155 and 3.32 respectively. International Students must have minimum TOEFL score of 550 on paper based, 213 on computer based or 79 on the Internet based test.

योग्यता

विद्यावारिधि उपाधि

प्रदान गर्ने निकाय

University Of Baltimore

विभागको नाम

School of Law