Curriculum

The practitioners who make tax law and policy – officials from the Treasury Department, the Internal Revenue Service, the tax-writing committees of Congress, and major law and accounting firms, work within walking distance of the Law Center. Georgetown draws heavily on those assets to provide the most comprehensive tax curriculum available in the United States, with over 70 courses offered annually.

Students with U.S. J.D. Degrees

Graduate students who received their J.D.s from law schools in the United States must complete 24 academic credits. Twenty (20) of these credits must be completed in courses listed under the Taxation cluster located in the online Curriculum Guide.Before matriculating into the Taxation program, U.S. students must have successfully completed a basic law school course in federal individual income taxation. Students who did not take a basic federal income tax course in law school may satisfy this requirement by taking the Law Center's online course, Foundations of Federal Income Taxation, and receiving a passing grade on the final exam. Once enrolled, they must successfully complete (1) Corporate Income Tax Law I or Taxation II, (2) Income Tax Accounting and (3) Basic Principles of Finance. Students who believe that they have successfully completed equivalent courses may petition to substitute tax electives for these required courses.

Students Educated Outside the United States

Graduate students trained outside the United States must complete 20 academic credits. Sixteen (16) of these credits must be completed in courses listed under the Taxation cluster located in the online curriculum guide. Once enrolled, they must successfully complete (1) U.S. Income Tax: Policies & Practices, (2) Corporate Income Tax Law I or Taxation II and (3) Basic Principles of Finance.

Tax LL.M. Degree and New York Bar Exam

Many students wish to obtain the Tax LL.M. degree and take the courses necessary to qualify for the New York Bar exam. With careful planning and discussions with the appropriate academic advisors, this can be accomplished in a single academic year. Below is a model schedule that would enable a foreign-trained student to qualify for the Tax LL.M. degree and take the necessary coursework to sit for the New York Bar exam. Students who wish to qualify to sit for the New York Bar exam should make certain that they understand the rules and regulations necessary to do so.

Fall Semester:
U.S. Income Tax: Policies and Practices (4 credits)
U.S. Taxation of International Transactions (3 credits)
U.S. Legal Research, Analysis &Writing (2 credits)
Corporations (4 credits)

Total credits: 13
Tax credits: 9
New York Bar credits: 6

Spring Semester:
Taxation II (4 credits)
Taxation of Partnerships (2 credits)
EU Tax Law (1 credit)
Introduction to U.S. Constitutional Law (2 credits)
Introduction to U.S. Legal Systems (2 credits)
Professional Responsibility Law in the United States (2 credits)

Total credits: 13
Tax credits: 7
New York Bar credits: 6

TAX COURSES OFFERED AT GEORGETOWN LAW

The following is a list of tax courses offered on a regular basis.

GENERAL TAX PRACTICE
Basic Principles of Finance

Income Tax Accounting
Tax Lawyering and Professional Responsibility in Federal Tax Practice
Tax Research and Writing
Taxation I
Taxation of Property Transactions
U.S. Income Tax: Policies and Practices


CORPORATE TAXATION
Business Planning Seminar
Consolidated Returns: Principles and Planning
Corporate Income Tax Law I
Corporate Income Tax Law II
Federal Taxation of Bankruptcies and Workouts
Tax Planning for Corporate Acquisitions Seminar
Taxation II
Taxation of Energy Markets


INTERNATIONAL TAXATION
Advanced International Taxation

Comparative Tax Law
EU Tax Law
Global Indirect Tax: The VAT
International Business Planning Workshop

International Tax Law

Tax Treaties

Taxation in the European Union Seminar

Transfer Pricing: Selected Topics

The Foreign Tax Credit

U.S. Taxation of Domestic Persons with Activities Outside of the United States

U.S. Taxation of Foreign Persons in the United States
U.S. Taxation of International Transactions

PASSTHROUGH ENTITIES
Advanced Partnership Taxation

Drafting Partnership and LLC Agreements
Private Equity and Hedge Funds: Taxation and Transactions
S-Corporations and LLCs: Tax and Business Issues

Tax Planning for Real Estate Transactions Seminar

Taxation of Partnerships
Venture Capital, Private Equity, and Entrepreneurial Transactions

TAX CONTROVERSIES AND TAX PROCEDURE
Cross-Border Tax Controversy Workshop

Litigation of Individual Income Tax Issues Workshop

Tax Fraud and Tax Crimes

Tax Practice and Procedure (Administrative Practice)

Tax Practice and Procedure (Litigation)

Tax Practice Workshop

EMPLOYEE BENEFITS
Employee Benefits: Executive Compensation
Employee Benefits: Health & Welfare Plans

Employee Benefits: Retirement Plans

Employee Benefits Practicum

Survey of Employee Benefits Law

ESTATE AND SUCCESSION PLANNING
Advanced Individual Income Tax and Personal Financial Planning
Advanced Private Wealth Planning Seminar
Estate & Gift Tax
Income Taxation of Trusts, Estates, and Beneficiaries
Special Topics in Transfer Tax

TAX-EXEMPT ORGANIZATIONS
Advanced Topics in Exempt Organizations
Political and Lobbying Activities of Tax-Exempt Organizations

Tax Treatment of Charities and Other Nonprofit Organizations

FINANCIAL PRODUCTS
Financial Derivatives Taxation
Taxation of Debt Instruments and Securitization Transactions

STATE AND LOCAL TAX
Federal Limitations on State & Local Taxation
Special Topics in State & Local Taxation
State and Local Taxation: Income and Franchise Taxes
State and Local Taxation: Other Business Taxes

State and Local Taxation: Sales & Use Taxes

Survey of State and Local Taxation

TAX POLICY
Current Issues in Tax Policy

Tax Law and Public Finance Workshop

Tax Policy Seminar