Program Requirements

Students in the 3-year joint JD/Tax LLM program are subject to all rules and requirements applicable to Loyola JD and Tax LLM students generally.

In addition, to complete the joint JD/Tax LLM program in three years, students must complete both intensive summer tax session courses and 12 additional units of Tax LLM courses (Tax Practice and Procedure plus 10 additional units of Tax LLM elective courses) during their second and/or third years of law school. In any event, students in the program must complete the requirements for each degree within five years after matriculation.

Because of the intensive nature of the instruction, students enrolled in the intensive summer tax session may not undertake any significant competing commitments, e.g., working, taking other courses, or sitting for the bar examination.  Violation of this prohibition may result in denial of course credit.

Students who have previously taken one or more courses subsumed in the intensive summer tax session courses (e.g., Income Tax Timing Issues, Taxation of Property Transactions, Corporate Taxation I & II and Partnership Taxation I & II) will receive undiminished Tax LLM credit for the relevant intensive summer tax session course, but will not receive unit credit toward the Tax LLM degree for any subsumed courses.

In no event will intensive summer tax session courses count for credit toward the JD degree. Students in intensive summer tax session courses will be graded on the Tax LLM grading scale and will receive credit only on their Tax LLM transcripts.  The 12 additional units of Tax LLM coursework necessary to complete the Tax LLM degree taken during the second and third years of law school will count toward both the JD and Tax LLM degrees and will appear on both the JD and Tax LLM transcripts.  Students in the joint program will be graded on Loyola’s JD grading scale for these courses.