Required and Elective Courses
A student in the Graduate Tax Program is required to successfully complete 45 quarter hours of course work for the degree (equivalent to 30 semester hours). Eight core courses totaling 30 quarter hours are required; the student will choose 15 quarter hours of elective courses. A full-time course load is 12 quarter hours—generally three to four classes. Part-time students who work full-time should take no more than two classes per quarter.
Scheduling of Classes
Courses are scheduled to accommodate the needs of three categories of students:
- The full-time student who desires to complete the Program in three quarters, beginning in the fall. We recommend that students allow four quarters (one year).
- The part-time student enrolled in courses totaling 8 quarter hours per quarter who desires to complete the Program in six or seven quarters.
- The part-time student enrolled in courses totaling 4 quarter hours per quarter who desires to complete the Program within five calendar years.
Courses for 4 quarter hours of credit typically meet twice a week for two hours a day, either Monday/Wednesday or Tuesday/Thursday, beginning at 3:15, 5:30, or 7:40 p.m. Some courses each quarter will have multiple sections, meeting at different times. Course materials consist of the Internal Revenue Code and Treasury Regulations, published textbooks, and customized materials prepared by the professors. All course materials are sold in the Graduate Tax Program office.
The Quarter System
The Graduate Tax Program operates on the quarter system. Each quarter of the academic year is approximately 10 weeks in length except for the summer quarter, which is nine weeks. The unit of credit is the quarter hour, and, in general, each quarter hour of credit represents 10 hours of classroom contact time based on a 50-minute contact hour. (Three quarter hours are equivalent to two semester hours.) Students report that they spend an average of two hours studying for every hour in class per week.