Taxation, LLM

/ Master’s Degrees / Taxation, LLM

Program at a Glance

Program

Taxation, LLM

Format

Online, Hybrid

Total Units

25

Spring ’26 Final Application Deadline

January 3

Program Overview

For four decades, GGU’s LLM in Taxation has been consistently recognized as one of the top graduate tax programs in the country. Courses are taught by tax practitioners from the private and public sectors, including federal taxing authorities, businesses, and law and accounting firms of all sizes.

The program is designed to ensure that students who graduate from the program will be able to:

Demonstrate the ability to identify tax issues, determine the applicable relevant primary authority, analyze relevant primary authority and apply the authorities to reach well-reasoned oral or written conclusions.
Demonstrate technical tax knowledge in the areas of individual, corporate and partnership taxation.
Demonstrate basic knowledge and understanding of IRS practice and procedure and be able to represent a client in a tax controversy.
Demonstrate knowledge of the ethics and standards of professional responsibilities applicable to tax practitioners.

Professional Path

Demand for skilled attorneys in this practice area has grown substantially and is predicted to continue to do so for the foreseeable future. Develop professional contacts through substantive courses. One-on-one career counseling, professional and student organizations, and events with GGU Law’s robust alumni network offer additional networking opportunities.

Flexibility

Applicants may transfer up to 6 qualifying units from ABA-accredited JD or other LLM programs toward their LLM Degree.

Admission Requirements

All applicants are encouraged to apply as early as possible during the admission cycle. To receive consideration by the Admissions Committee, applicants must submit their applications by the posted deadline. Applications may be accepted after the posted deadline and are reviewed on a space-available basis.

A complete LLM program application consists of the following:

Completed GGU Application
Statement of Purpose
Resume or Curriculum Vitae (C.V.)
Transcripts from any undergraduate university and/or any law school attended (translated if not in English);
Non-US applicants must submit additional documents, including English proficiency demonstrated with either the TOEFL, IELTS, interview with Program Director, or waived for the exceptions

Applications are complete when they contain all of the required materials detailed below.

Application Form

Applicants must use the electronic application form available through the GGU website.

Statement of Purpose

Applicants must submit a personal statement. The statement must be no more than two double-spaced, typed pages in 12-point font. The statement should specifically address: the applicant’s motivation for attending law school; why the applicant will make a successful law student and lawyer; and why the applicant wishes to attend Golden Gate University School of Law.
The statement may also address the applicant’s ethnicity/race, employment history, volunteer experience, sexual orientation and/or gender identity, socioeconomic and cultural background, or any unique personal characteristics that would contribute to the university’s law school community.
Applicants MUST certify their authorship of the statement, and the fact that they did not receive undue assistance in its preparation.

Resume or C.V.

Applicants must include a current résumé detailing educational and work history along with any current or past community service or volunteer experience.

University and Law School Transcripts

Applicants must provide all undergraduate and graduate school transcripts. AT MINIMUM, APPLICANTS MUST POSSESS A JD, LLB, OR EQUIVALENT LAW DEGREE FROM A LAW SCHOOL OR UNIVERSITY BEFORE THE FIRST DAY OF NEW STUDENT ORIENTATION.
Applicants are required to provide original, official transcripts or certified true copies of their academic record, whether from a U.S. institution or non-U.S. institution. These records must be in the original issuing language and come directly from the issuing academic institution. If that issuing language is not English, a certified English translation must accompany the record. If these records are included with the applicant’s submission, academic records should be in an official, sealed envelope from the institution. GGU Law will withdraw offers of admission from admitted students who cannot show proof of a conferred law degree.

Curriculum

To earn the LLM in Taxation degree, students must complete 25 units taking classes part-time or full-time. Students may take classes online (asynchronously) or in online zoom sessions (synchronous). LLM students must maintain a cumulative grade point average of 3.0 on a 4.0 scale each semester.

LLM 317A

Tax Research – 1 unit(s)

LLM 318

Advanced Federal Income Taxation – 3 unit(s)

LLM 330

Property Transactions – 3 unit(s)

LLM 322A

Federal Income Taxation of Corporations and Shareholders I – 3 unit(s)

LLM 328

Federal Income Taxation of Partners and Partnerships – 3 unit(s)

And one of the following courses:

LLM 338

Tax Timing – 3 unit(s)

LLM 319

Federal Tax Procedure – 3 unit(s)

Choose 9 units from any of the following courses:

LLM 356

Choice of Entity – 3 unit(s)

LLM 322B

Federal Income Taxation of Corporations and Shareholders II – 3 unit(s)

LLM 325

Estate and Gift Taxation – 3 unit(s)

LLM 334

Estate Planning I – 3 unit(s)

LLM 344

Federal Income Taxation of Trusts and Estates – 3 unit(s)

LLM 337

Individual Retirement Plans and Distributions – 3 unit(s)

LLM 351

International Estate Planning – 1 unit(s)

LLM 323

Multistate Tax of Individuals, Trusts/Estates and State Tax Research – 3 unit(s)

LLM 321

Principles of International Taxation – 3 unit(s)

LLM 315

Multistate Taxation of Business Entities (Other States) – 3 unit(s)

LLM 320

Multistate Tax of Business Entities – 3 unit(s)

LLM 347

State Sales & Use Tax – 3 unit(s)

LLM 319

Federal Tax Procedure – 3 unit(s)

Additional Tax Elective courses as identified in the course schedule.

LLM Tax students may enroll in the tax and estate planning internship/externship programs and are allowed to apply up to six units of this type of non-classroom experience to their degree program. Students seeking to exceed this amount must receive the express permission of the LLM in Taxation Program Director.

LLM Tuition

The tuition for the LLM degree programs at Golden Gate University is $1,860 per unit.

Learn More About the Cost of Attendance

J-1 Visiting Scholar Program

GGU Law’s J-1 Visiting Scholar Program is intended to provide foreign nationals with opportunities to participate in educational and cultural programs in the United States and return home to share their experiences. It is also intended to encourage Americans to participate in educational and cultural programs in other countries.

Application Requirements

In addition to the application requirements listed above we recommend that LLM and SJD applicants from other nations bring with them an extra copy of their official transcripts of undergraduate and law studies as well as any official documents they have received from the courts or bar associations of their home country indicating that they have been admitted to practice law in that country. Students planning to prepare for a bar examination may need a transcript evaluation by an independent agency. This evaluation can be completed after students arrive to begin the LLM or SJD programs.

English Proficiency

Applicants who received their degrees outside the United States must satisfy the Admissions Committee of the proficiency of their English language abilities. An official TOEFL score report sent directly from the Education Testing Service (ETS) to the appropriate program at GGU Law satisfies this requirement. Visit the TOEFL Website.

The TOEFL Institution Code for Golden Gate University is 4329
The TOEFL Department Code for the School of Law is 03

Applicants must receive a minimum TOEFL score of 580 Paper-based test (PBT), or 92 Internet-based test (iBT) for the LLM (Master of Laws) Programs in U.S. Legal Studies, International Legal Studies, Environmental Law, Intellectual Property Law, and Taxation, and the SJD (Doctorate) Program in International Legal Studies.

TOEFL Practice Online is a community for test takers preparing for the next generation TOEFL test, or anyone wishing to improve their academic English skills. This is the ONLY website that has official test material from the new TOEFL test that will assess these language skills: Listening, Writing, Reading, Speaking. By becoming a member you can access helpful information, discussion boards, sample responses from a speaking test, and purchase a practice test and practice questions. TOEFL Practice Online Website.

GGU Law accepts International English Language Testing (IELTS) scores. Students need about Level 6.5 to be admitted to the LLM (Master of Laws) Programs and the SJD (Doctorate) Program in International Legal Studies.

Proficiency may be demonstrated with either the TOEFL, IELTS, interview with Program Director, or waived for the exceptions.

Taxation, LLM

Program at a Glance

Program Overview

Admission Requirements

Admissions Process

Application Form

Statement of Purpose

Resume or C.V.

University and Law School Transcripts

Curriculum

Required Courses — 16 Units

Elective Courses – 9 Units

Internship/Externship

LLM Tuition

J-1 Visiting Scholar Program

Application Requirements