Required LLM Courses

  • Corporate Tax
  • Partnership Tax
  • International Tax
  • Taxation of Property Transactions
  • Tax Practice and Penalties

* Note: Tax I (Federal Income Tax) is not a required course, but is a prerequisite for most advanced tax courses.  Full-time applicants are presumed to have already taken Tax I.  Part-time applicants without Tax I background may be permitted to take or audit Tax I in their initial semester.


Elective Courses

  • Remaining credits may be fulfilled by a variety of upper-level taxation courses. Elective course choices are subject to approval by the Director of Tax Programs.


Graduate and International Programs
Warren Hall, Room 207
Phone: (619) 260-7584
Fax: (619) 260-4515


M-F: 8:30 a.m. to 5 p.m.


LLM and MSLS Programs Admissions
Warren Hall, Room 203
San Diego, CA 92110-2492
Phone: (619) 260-4596