Master of Laws in Taxation (LLM)
The Master of Laws in Taxation (LLM) program is designed for practicing attorneys and law school graduates seeking to deepen their expertise in tax law. This advanced degree develops the legal, analytical, and research skills needed to navigate complex tax issues, advise clients with confidence, and operate at the highest levels of tax practice. Through rigorous coursework and practical application, students gain a strong foundation in federal tax law, IRS procedures, and the strategic considerations that shape tax planning for individuals, corporations, and other entities.
Key Links
Advance your legal expertise in the complex world of tax law
Tailored specifically for professionals with a Juris Doctor degree, the LLM in Taxation provides an in-depth study of current tax regulations and their application across diverse legal and financial contexts. Students work with many of the same reference materials used by tax professionals, building the technical knowledge and problem-solving skills that are in demand in law firms, corporate finance departments, and government agencies. Delivered entirely online in the Independent Study format, the program offers the flexibility to balance advanced legal study with a busy professional schedule.
What You'll Learn
The LLM in Taxation equips you with the advanced legal knowledge and practical skills needed to navigate the intricacies of tax law with confidence. From mastering the nuances of federal tax codes to analyzing complex corporate structures, you’ll gain the expertise to advise clients, shape strategies, and address high-stakes tax matters with precision.
Master Advanced Tax Research
Develop the ability to locate, interpret, and apply complex tax law to real-world client matters.
Understand IRS Procedures
Gain insight into how the IRS interprets and enforces tax laws, and how to navigate compliance.
Evaluate Corporate Tax Structures
Analyze the tax implications of different business entities and organizational frameworks.
Strengthen Legal Writing and Communication
Learn to clearly and persuasively convey tax analysis to clients, courts, and other professionals.
Apply Law to Strategic Tax Planning
Integrate legal knowledge into planning strategies that minimize risk and maximize compliance.
Curriculum
The LLM curriculum blends core tax law courses with electives that allow students to focus on specialized areas of interest. After completing all foundation courses, students choose at least 12 credits of electives to customize their program. Courses emphasize both the technical aspects of tax law and the practical skills required to advise clients and organizations effectively. All coursework is delivered online in the Independent Study format, allowing students to work at their own pace.
Filter By:
- Foundation Courses
- Elective Courses
Tax Research Techniques
TAX721 | 3 credits
This course serves as the introduction to the program and as a comprehensive guide to tax research techniques. The text uses specific examples and a step-by-step approach that will instruct the student on how to obtain the facts, ask the right questions, locate and assess pertinent authority, and communicate tax-saving options to clients.
Tax Aspects of Organizing & Operating
TAX702 | 3 credits
A study of federal income tax aspects of organizing and operating corporations. Subjects covered include the organization of a corporation under Section 351, the corporation’s capital structure, corporate elections under Subchapter “S”, dividends, and non-liquidating distributions.
Federal Income Taxation of Individuals
TAX708 | 3 credits
This course deals with federal income taxation as it impacts individuals, including the definition of gross income, business and personal deductions, sales and exchanges of property, alternative minimum tax, operating losses, tax shelter deductions, taxation of capital gains & losses, and tax accounting issues.
Directed Tax Research
TAX722 | 3 credits
This Capstone course requires preparation of a written project demonstrating scholarship based on hypothetical facts. This course consists of an independent tax research project prepared under the supervision of a faculty member. The topic is selected by the student and subject to the approval of the University.
Federal Income Tax Aspects of Corporate Reorganizations
TAX703 | 3 credits
Continuing the study of corporations, this course studies every major aspect of the tax ramifications of restructuring the corporation, including stock redemptions, partial liquidations, collapsible corporations, and Section 368 reorganizations.
Taxation of Partnerships
TAX724 | 3 credits
A complete study of Subchapter “K”, including defining partnerships and partners for tax purposes, receipt of a partnership interest, liabilities, tax accounting for partnerships, distributive shares, terminations, and tax shelters.
Taxation of Real Estate
TAX735 | 3 credits
Subject matters in this course include complete coverage of federal income tax implications of all types of real estate transactions, from house closings to sale-leasebacks and syndications. Also covered are real estate tax planning ideas, techniques, and strategies.
Estate Taxation & Planning
TAX726 | 3 credits
In addition to comprehensive coverage of federal estate and gift taxation, this course also covers practical matters such as probate, trusts, and joint tenancy.
Income Taxation of Estates & Trusts
TAX707 | 3 credits
A complete study of Subchapter “J” of the Internal Revenue Code, including a detailed analysis of such topics as computations of taxable income of an estate or trust and tax treatment of beneficiaries.
Fundamentals of International Taxation
TAX709 | 3 credits
This course provides an introduction to international taxation and provides a general overview of the US system of taxing the foreign income of its citizens and the US income of non-citizens. It also addresses foundations of taxation in international law, fiscal residence of companies, rules for determining income and expenses, and tax incentives in developing countries.
IRS Practice & Procedure
TAX710 | 3 credits
This course studies the entire range of tax procedure and IRS practice, including a full analysis of the laws pertaining to tax procedure and how the IRS interprets and applies those laws. Complete descriptions of how the IRS operates and suggested techniques for representing clients with specific IRS problems are also covered.
Tax Fraud & Evasion
TAX711 | 3 credits
Designed to assist attorneys and tax professionals advising on potential fraud situations, this course includes discussions of tax evasion versus tax avoidance, investigation and processing of potential criminal fraud, compromise procedures, civil penalties, and contesting the deficiency assessment.
Program Outcomes
Upon successful completion of the program, graduates will be able to:
PLO1
Develop research skills necessary to apply current areas of tax law to issues encountered by individuals and organizations.
PLO2
Analyze the laws pertaining to tax procedure and evaluate how the IRS interprets and applies those laws.
PLO3
Develop a comprehensive understanding of the taxation implications of various corporate structures.
Tuition and Admissions
Applicants must have completed prior college coursework to qualify for the degree completion program.
- Tuition Per Credit: $600
- Credits Required: 24
- Total Program Tuition: $14,400
- Learning Modalities: Independent Study and Directed Study
- Program Duration: Can be completed in as little as 12 months, and must be completed within 5 years
- Admissions Requirements: Juris Doctor Degree
Required Course Materials
Each program has a list of required textbooks and resources for its courses. Textbook information, including titles, authors, and ISBNs, is updated regularly to ensure accuracy. Before purchasing materials, we recommend confirming the list with Student Support or reviewing your course syllabus in the e-learning platform.
Resources and Support
At WHTU, your success is supported at every stage of your academic journey. From advising and career planning to writing help and technical support, our student services are designed to meet the unique needs of online learners. Explore the full range of resources available to help you stay on track and reach your goals.
What Sets WHTU’s LLM Apart?
This program is built for working legal professionals who demand both depth of study and scheduling flexibility. With focused coursework, access to professional-grade tax resources, and a curriculum designed to address the realities of modern tax law, WHTU’s LLM in Taxation equips graduates to excel in law firms, corporate environments, and government agencies.
Explore Further
Graduates of the LLM in Taxation are well-prepared to take on complex legal challenges, provide informed tax guidance, and contribute to strategic decision-making in the legal, corporate, and public sectors. For more details on courses, faculty, and admissions, explore the full program information below.