Academic Programs

Master of Laws in Taxation

For more than a quarter century, the LL.M. in Taxation has offered a comprehensive curriculum that provides instruction in both the substantive and procedural aspects of tax law. Courses range from the basics of personal and business income taxation to advanced problems in corporate and partnership taxation, estate and gift taxation, and state and local taxation. The full-time faculty is complimented by prominent and skilled adjunct faculty, balancing scholarly and practical approaches to the program.

DePaul University College of Law LL.M. Program Information

• International students who must comply with I-20 and visa requirements must complete the program in one year of full-time study.
• LL.M. students who are not on a visa or I-20 may attend classes on a full or part-time basis.
• Health Law and Intellectual Property programs may be completed in one to four years.
• Taxation and International Law programs may be completed in one to five years.
• LL.M. candidates must complete twenty-four (24) semester hours of course work and earn a minimum grade point average of 2.5.
• Financial Aid may be available with a minimum registration of three credit hours per semester

Taxation LL.M. Program

Required Courses

• Federal Income Taxation & Policy
• Partnership Taxation
• Taxation of Corporations & Shareholders

Elective Courses

• Income Taxation of Foreign Business and Investment
• Mergers, Acquisitions & Joint Ventures
• Business Planning
• State & Local Taxation
• Taxation of Real Estate Transactions
• Taxation of S Corporations & Conduit Entities
• Tax Exempt Organizations
• Tax Accounting
• International Business Transactions
• Income Taxation of Trusts & Estates
• Employee Benefits
• International Financial Transactions (China Program)
• Tax-Related Seminar (as approved by Program Director)
• Independent Study (with permission of Program Director)
• Field Placement (with permission of Program Director)