J.D. Specialization in Taxation
Please Note: Course offerings may vary from year to year.
Curriculum
-
Foundation Courses (Required)
LAW 220
Introduction to Federal Income Taxation
LAW 230Business Associations
LAW 234Accounting and Financial Analysis for Lawyers
Further information on Foundation Courses
Law 234. Accounting and Financial Analysis for Lawyers is intended for students who have had no prior exposure to accounting. If you believe you qualify for a waiver, please email Professor Michael Dorff at dorffm@law.ucla.edu listing the accounting and finance courses you have taken and any other accounting/finance experience you have.
-
Group A Courses (required)
Two Group A courses are required, Law 430 Partnership and Passthrough Taxation and Law 435 Corporate Taxation. Students who took 291. Taxation of Business Enterprises when it was offered can satisfy the Group A requirement with that one course. Those students are required to take three Group B courses.
-
Group B Courses (two are required)
LAW 222
Estate and Gift Taxation
LAW 224U.S. International Taxation
LAW 228Mergers & Acquisitions
LAW 251Business Strategy and Corporate Governance
LAW 285Local Government Law
LAW 363Nonprofit Law and Policy
LAW 380State and Local Taxation
LAW 390Estate Planning
LAW 447Corporate Finance: Securities Markets and Corporate Value
LAW 488Policy Challenges in Tax Law
LAW 536Proposition 13: Law, History, and Politics
LAW 543UCLA Colloquium on Tax Policy and Public Finance
LAW 648Business Law Workshop
LAW 780Tax Practice
LAW 982Political Activities of Nonprofit Organizations
Students who took 291. Taxation of Business Enterprises when it was offered and are using it to satisfy the Group A requirement are required to take three Group B courses.
A second Transactional Skills course may be counted as a Group B course.
Note that some courses offer one or two academic credit units and, as a result, meet one-half of a Group B Requirement.
Although Law 780. Tax Practice is a one-unit course, it is worth a full unit in the Taxation Specialization.
-
Transactional Skills Courses (one is required)
LAW 271
International Business Transactions
LAW 343Complex Finance Transactions
LAW 364Motion Picture Distribution
LAW 391Venture Capital and the Start-Up Company
LAW 721Real Estate Law: Affordable Housing
LAW 741Environmental Aspects of Business Transactions
LAW 744Merger and Acquisition Transactions
LAW 751Transactional Skills
LAW 759Life Cycle of a Business: From Start-up to Sale
LAW 768Sports Law Simulation
LAW 777Patent Litigation
LAW 780Tax Practice
A second Transactional Skills course may be counted as a Group B course.
Note that some courses offer one or two academic credit units and, as a result, meet one-half of a Group B Requirement.
Although Law 780. Tax Practice is a one-unit course, it is worth a full unit in the Taxation Specialization.