Juris Doctor/Master of Business Taxation (JD/MBT)

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Dual Degree Program

The Leventhal School of Accounting, in conjunction with the USC Gould School of Law, offers a dual degree program leading to the degrees of Juris Doctor and Master of Business Taxation (JD/MBT). This program permits a student to pursue a specialized program in taxation through courses in the Marshall School of Business, the Leventhal School of Accounting and the USC Gould School of Law. The MBT portion of the program requires 42 units, including 9 units of law school courses that are recognized by the Leventhal School of Accounting toward the JD/MBTJD/MBT Students must complete 76 law units to satisfy the JD portion of the dual degree.

Unit Requirements

The total number of units required for the MBT portion of the JD/MBT program will vary, depending on the educational background of the individual student. Units are divided into four categories and students are required to maintain an overall graduate grade point average of 3.0.

The Leventhal School of Accounting Master’s Program Office evaluates the academic background of each admitted student to determine if any of the 12 units of course work in Group I can be waived.

The courses in Groups II, III and IV are required of all JD/MBT students and total 30 units, including no more than 9 units of Law School courses.

First Year

Required USC Gould School of Law courses (33 units)

Second, Third and Fourth Years

Forty-three units of law courses, including the law courses listed below, and 21-33 units of Marshall School of Business and Leventhal School of Accounting courses as follows:

Note:

^*Students should seek counseling at the Law School regarding all LAW courses.

Group IV Courses (A Minimum of 15 Units)

Select at least 15 units from the following list. Three additional units may be selected from this list or any Marshall (ACCT, BAEP, BUCO, DSO, FBE, GSBA, MKT or MOR) 500-level elective.

ACCT 551T Taxation of Partnerships and S-Corps Units: 3
ACCT 563T Federal Estate and Gift Taxes Units: 3
ACCT 567T Taxation of Transactions in Property Units: 3
ACCT 568T Taxation of Foreign Business Operations Units: 3
ACCT 569T Advanced Partnership Taxation Units: 3
ACCT 570T State and Local Tax Concepts Units: 3
ACCT 571T Taxation of Individuals Units: 3
ACCT 573T Federal Tax Procedure Units: 3
ACCT 576T Tax Consolidations Units: 3
ACCT 578T Advanced Corporate Taxation Units: 3
ACCT 580T Tax Accounting Methods Units: 3
ACCT 582 Accounting for Mergers and Acquisitions Units: 3
ACCT 583 Income Tax Accounting and Auditing Units: 3
ACCT 584 Family Wealth Preservation Units: 3
ACCT 586 Financial Reporting Topics and Analysis for Tax Professionals Units: 3