Taxation Curriculum and Requirements

A student admitted to the University of Washington's Graduate Program in Taxation must meet both Graduate School and School of Law requirements for graduation. A detailed statement of graduate degree policies, the grading system, residence requirements, and other information is available from the Graduate Admission Office.

While full-time students can complete the course study within a single nine-month academic year, those participating on a part-time basis are allowed six academic years to complete the degree.

The following represents a list of other requirements:

1. Student must earn at least 36 hours of total credit.
2. The following courses are required (except when waived in writing by the Director of the Graduate Program in Taxation):
   • T 501 Taxation of Corporations & Shareholders
   • T 502 Federal Tax Controversies & Procedures
   • T 503 Problems of Timing
   • T 504 Property Dispositions & Transactions
   • T 510 Estate & Gift Taxation
   • T 511 Taxation of Partners and Partnerships
3. Students must complete any TWO of the following four "core" elective courses:
   • T 515 International Taxation I
   • T 516 International Taxation II
   • T 521 Compensation & Benefits I
   • T 530 Corporate Reorganizations and Acquisitions
4. Generally, all courses must be taken from the Graduate Tax curriculum. However, a candidate may, with permission from the Director of the Graduate Program in Taxation, take up to 6 credits of course offerings in the School of Law's J.D. curriculum.
5. Numerical Grades must be received in all course work taken at the University of Washington.
6. A minimum cumulative grade point average (GPA) of 3.00 is required. A minimum grade of 2.7 is required of each course that is counted towards a graduate degree. (Courses with grades below 2.7 will not count towards graduation, but will contribute to a student's cumulative GPA).
7. The student must apply for their masters degree at the Graduate School on the quarter in which he or she expects the degree to be conferred.
8. The graduate student must be registered either as a full-time (10 crs.) or part-time (2 crs.) student at the University for the quarter in which the degree is conferred.
9. All work for the degree must be completed within six years. This includes quarters spent on-leave and applicable work transferred from other institutions.
10. A student must satisfy the requirements for the degree that are in force at the time the degree is to be awarded.

COURSES

The subject matter of the courses in the Graduate Program in Taxation is set in the Law School Course Catalog.

CHANGES IN CURRICULUM & REGULATIONS

The University and its colleges and schools reserve the right to change the fees, rules, and calendar regulating admission and registration, instruction in, and graduation from the University and its various divisions, and to change any other regulations affecting the student body. Changes will go into force whenever the proper authorities so determine and shall apply not only to prospective students but also to those who at that time are matriculated in the University. The University also reserves the right to withdraw courses and to change course content at any time.