CONCENTRATION IN TAXATION

The Concentration in Taxation offers students the opportunity to concentrate in courses that will expose them to the complex concepts and statutes that underlie taxation. As a basic course in Federal Taxation is fundamental to the continuing study of taxation, each student who will qualify for the concentration will complete that course before beginning to fulfill the concentration requirements. Students who wish to receive this concentration will complete a minimum of 10 additional hours of taxation courses. It is anticipated that students attending the full-time program will be able to complete the concentration requirements within the existing scheduling schema, including the registration priority system; and that students attending the part-time program who are able to take an occasional day/afternoon course will also be able to complete the concentration requirements.

Taxation Courses. Saint Louis University School of Law currently offers the following additional courses in taxation:

Corporation Tax (LW-L794)(3)
Partnership Tax (LW-L799)(3)
International Taxation (LW-L795)(3)
Fiduciary Taxation (formerly Estate and Gift Taxation LW-L798) (3)
Estate Planning (LW-L778)(2 or 3)
Seminars in Taxation such as State and Local Taxation
Cultural Origins of Tax
Comparative European Union Taxation

In addition, when course offerings such as ERISA and Employee Benefits, Non-Profit Organizations, Family Law and Real Estate Transactions include significant taxation components, concentration candidates who complete any of those courses would receive one hour of credit toward the concentration.

1. Skills Integration and Capstone Component. Saint Louis University School of Law offers an Estate Planning course that satisfies the capstone for students interested in that aspect of taxation as well as a course in State and Local Taxes. Other courses may be offered from time to time that may also satisfy the capstone requirement. Students should check with the concentration adviser.

2. Each certificate recipient who does not select Estate Planning must complete a writing component for the certificate that demonstrates the student’s capability in researching and analyzing complex tax problems.  The student may satisfy the requirement with a seminar, a two or more credit hour directed research project, or a law journal note.  In addition, students who are interested in a clinical-type experience will have opportunities to complete a clinical project (including an externship).  In some instances, the clinical experience, when accompanied by a significant, analytical research paper, brief or memorandum, may satisfy the capstone requirement as well.  A member of the faculty who regularly teaches at least one of the Taxation Courses listed in this memorandum must approve a student paper in order for the paper to fulfill the writing requirement.