Required Courses (14 credit hours)

• LAW 8834 Tax Procedure-or- LAW 8834R Tax Clinic (2)
• LAW 8838R Tax Practicum -or- LAW 8746R Tax Research (2)
• LAW 8886 Corporate Taxation I
• LAW 8887 Corporate Taxation II
• LAW 8888R Partnership Taxation
• LAW 8893R Taxation of Property Transactions

Elective Tax Courses

• LAW 8611R Dispositions and Succession Planning of Business Interests (1)
• LAW 8612R Estate Planning with Life Insurance (1)
• LAW 8613R Special Problems in Estate Planning (1)
• LAW 8614R Estate Planning for Retirement Plan (1)
• LAW 8615 Estate Planning and Practice (3-4)
• LAW 8615R Estate Planning for Charitable Giving (1)
• LAW 8616R Fiduciary Administration for Estate Planners (1)
• LAW 8617R Elder Law for Estate Planners
• LAW 8746R Independent Study (tax topic) (0.5-3)
• LAW 8757R Entrepreneurial Law & Practice Clinic (2-3)
• LAW 8838 Tax Accounting (1-3)
• LAW 8838L Legal Accounting (1)
• LAW 8838R Tax Practicum (1-3)
• LAW 8843 Federal Income Taxation of Trusts and Estates (2)
• LAW 8845 Deferred Compensation (2-3)
• LAW 8848R State and Local Taxation (2-3)
• LAW 8868 Trusts: Planning, Drafting, Litigating
• LAW 8868R Valuation for Transfer Tax Purposes (2-3)
• LAW 8874 Tax-Exempt Organizations
• LAW 8888A Advanced Partnership Taxation (1-2)
• LAW 8889 International Taxation (2-3)
• LAW 8889R Subchapter S Taxation
• LAW 8892R Taxation of Estates, Gifts and Trusts (2-3)
• LAW 8894R Tax Aspects of Bankruptcy(2)

Other Courses

Taken at UMKC School of Law

The Director of the Graduate Tax Program may approve a student taking up to 6 credit hours of UMKC Law School courses outside of the listed tax courses, without the necessity of obtaining Graduate Studies Committee approval, if, in the Director’s judgment, such courses are suitable to prepare the student for a tax-sensitive practice area (e.g., business planning, estate planning or real estate development).

Taken at Other UMKC Graduate and Professional Schools

The Director of the Graduate Tax Program may approve up to 6 credit hours from the interdisciplinary course offerings of other UMKC graduate and professional schools.

Taken at Other Law Schools

The Director of the Graduate Tax Law Program may allow Tax, LL.M. candidates to count towards degree requirements up to 6 credit hours of tax courses taken at other law schools so long as (i) they are, in the judgment of both the Director and the applicable instructor here, of comparable coverage and quality to the corresponding required or elective tax courses eligible or required for LL.M credit at UMKC and (ii) the student earned a grade of “B” or higher in such course(s). This would normally involve reviewing the student’s transcript and the syllabus and assignments list for the subject course(s) taken elsewhere. However, in no event would a combined degree student be able to count (in total) toward the LL.M more than 12 hours of credit that have been or are being applied toward their JD degree.