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Executive LL.M. in Taxation

Admission Requirements

The Executive LL.M. degree is open to both domestic and foreign-trained attorneys.  Like all of the Law Center’s graduate degree programs, admission to the Executive LL.M. in taxation program is highly competitive.  Applicants to the program should have taken a basic course in federal income taxation as part of their JD program.  Applicants who did not take a basic course in federal income taxation during law school (or foreign-trained applicants without any relevant coursework in U.S. tax law) may satisfy this requirement by taking Georgetown’s online course, Foundations of Federal Income Taxation and earning a passing score on a short, multiple-choice final exam.

Admission Requirements

The Executive LL.M. degree is open to both domestic and foreign-trained attorneys.  Like all of the Law Center’s graduate degree programs, admission to the Executive LL.M. in taxation program is highly competitive.  Applicants to the program should have taken a basic course in federal income taxation as part of their JD program.  Applicants who did not take a basic course in federal income taxation during law school (or foreign-trained applicants without any relevant coursework in U.S. tax law) may satisfy this requirement by taking Georgetown’s online course, Foundations of Federal Income Taxation and earning a passing score on a short, multiple-choice final exam.

Curriculum

Fall Semester:
  •  Corporate Income Tax Law I 
  • Income Tax Accounting 
  • Taxation of Property Transactions 
  • U.S. Taxation of Domestic Persons with Activities Outside of the U.S. 
  • U.S. Taxation of Foreign Persons in the United States
  • Introduction to Transfer Pricing 
  • State and Local Taxation: Income and Franchise Taxes 
  • State and Local Taxation: Other Business Taxes 
  • State and Local Taxation: Sales and Use Taxes 

Spring Semester:
  • Corporate Income Tax Law II
  • Taxation of Partnerships 
  • Tax Practice & Procedure (Administrative Practice)
  • U.S. Subnational Taxation of Multijurisdictional Entities 
  • Tax Treaties: Advanced Concepts and Strategic Planning
  • Federal Limitations on State and Local Taxation 
  • Special Topics in State and Local Taxation 
  • Tax Treatment of Charities and Other Non-Profit Entities
  • Advanced Individual Income Tax and Personal Financial Planning
  • Corporations and Limited Liability Companies: Tax and Business Issues
  • Advanced International Taxation

Curriculum

Fall Semester:

Spring Semester:

Tax Treatment of Charities and Other Non-Profit Entities
Advanced Individual Income Tax and Personal Financial Planning
S Corporations and Limited Liability Companies: Tax and Business Issues
Advanced International Taxation