Graduate Program in Taxation Degree Requirements

To earn the LL.M. degree, students must complete 12 courses (24 credit hours of course work) in the Graduate Program in Taxation. Students are expected to take at least one course per semester and must complete the program within five years. Part-time students may complete the program in three years by taking two courses each semester. All courses carry two semester hours of credit. Of the 12 courses, one may be taken from the curriculum of another IIT Chicago-Kent graduate program, with prior written approval of the director of the Graduate Program in Taxation.

In order to receive the LL.M. degree in taxation, a student must have achieved a cumulative grade point average of at least 2.500 upon completion of the 24 credit hours of study in the program. A student whose cumulative grade point average upon such completion is less than 2.500 cannot receive the degree.

All classes meet once a week, Monday through Thursday, in the evening, except for a few electives. See the course schedule for more information. Students may schedule their Independent Research during the academic year or during the summer.

All LL.M. candidates must take the seven required courses listed below. J.D. tax courses may not be substituted for LL.M. tax courses.

Students entering the program are advised to take both Advanced Income Taxation and Sales and Exchanges in the fall semester.


Required Courses

Advanced Income Taxation
Corporate Taxation
Partnership Taxation I
Sales and Exchanges
Tax Accounting
Tax Practice and Procedure
Independent Research

A full course listing is available here.



Classes for the fall semester begin Monday, August 26, 2019. Classes for the spring semester begin Tuesday, January 21, 2020.


Rights Reserved

IIT Chicago-Kent reserves the right, without notice, to change requirements for admission or graduation; the arrangement, time, credit, or content of courses; the books to be used; the tuition or other fees charged; the regulations affecting students; or any and all other matters contained in this announcement. Changes will be duly published.

This brochure is supplemented by an online student handbook, which contains additional information about Chicago-Kent, including academic regulations and other matters affecting students.