Graduate Degree ProgramsUSC Law’s graduate degree programs include an LL.M. in Taxation program, an LL.M. program and an M.C.L. program for foreign law graduates. Through the graduate degree programs, students have opportunities to meet and interact with faculty and J.D. students and also with practicing lawyers from around the world.
The LL.M. in Taxation program is intended for students with basic law degrees who are interested in the specialized and advanced knowledge of tax law.
Course requirementsThe LL.M. in Taxation program requires the satisfactory completion of 24 units in tax law classes. Students will have completed a basic tax course before enrolling in this program. Students enroll in elective courses from amongst these and other tax course offerings:
Bankruptcy Taxation; Business Enterprise Tax; Estate Planning; Gifts, Wills and Trusts; Income Tax Timing Issues; Income Taxation and Real Estate Transactions; International Taxation; Tax Aspects of Mergers and Acquisitions; Tax-Exempt Organizations; Tax Policy; and Tax Practice and Procedures.
The LL.M. for foreign lawyers and M.C.L. programs are intended for individuals who are trained in law abroad and wish to gain a basic knowledge of U.S. law and our legal system and/or who wish to engage in comparative legal study.