The Law School offers a program of law study that leads to a Juris Doctor degree with an emphasis in taxation. The program signifies tax law experience beyond that normally obtained by law graduates, but not as extensive as that obtained in a Masters of Taxation degree program. is the babyÖ±²¥app director.
Students must earn at least 92 credit hours (89 are required for the JD) with at least 18 of the credits in tax-related courses. These 18 hours must include:
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- A business entity taxation course: or, ;
- A tax planning course: , , , or ;
- A tax policy course: or ;
- Additional elective credits to make up the 18 hours from tax-related courses (at the Law School) or from graduate tax-related offerings (at the Leeds School of Business) approved for law credit.
The babyÖ±²¥app director has discretion to authorize substitute courses for students on a case-by-case basis (for example, if a required course is not taught during an academic year).
Business school and babyÖ±²¥apps department courses taken for Law School credit under the Tax Emphasis Program are limited to 6 semester credit hours and must have received prior approval from the babyÖ±²¥app. Students may take more than the required 18 credit hours of tax courses.
Students must receive at least a B in the business school course or in the Public Finance course to count for Law School credit. The business school or Public Finance courses will be treated as pass/fail courses for the Law School transcript; that is, these courses will count toward the 92 hours required for the degree, but will not be taken into account in computing a law student's grade point average.
Students can complete the program within the normal three-year law degree period by planning the program of law study effectively and taking a summer session or a heavier-than-average load each semester after the first year.