Specialization in Taxation

Business Law and Policy Specializations

This page is only applicable to the classes of 2020 and onward.

Three or four foundation courses in the second year (preferably in the first semester).
One Group A course (Law 291, Taxation of Business Enterprises).
Three Group B courses.
One transactional skills course (preferably in the third year). A second transactional skills course may be counted as a Group B course.

Please Note: Course offerings may vary from year to year.

Foundation Courses (required in second year)

Course #	Course Name
220	Introduction to Federal Income Taxation
230	Business Associations
234	Accounting for Lawyers (for students without an accounting background)
358	Financial Analysis (may be waived)

Group A Course (required)

Course #	Course Name
291	Taxation of Business Enterprises

Group B Courses (three are required [1])

Course #	Course Name
222	Estate and Gift Taxation
224	International Taxation
228	Mergers and Acquisitions
238	Executive Compensation
285	Local Government
363	Tax-Exempt Organizations
380	State and Local Taxation
390	Estate Planning
447	Corporate Finance - Securities Markets and Corporate Value
536	Proposition 13: Law, History, and Politics
543	Colloquium on Tax Policy and Public Finance
660	Cities in Distress
780	Tax Practice [2]

Transactional Skills Courses (one is required [1])

Course #	Course Name
271	International Business Transactions
343	Complex Finance Transactions
364	Motion Picture Distribution
391	Venture Capital and the Start-Up Company
714	Business Deals
721	Real Estate Law Clinic
739	Community Economic Development
741	Environmental Aspects of Business Transactions
743	Corporate In-House Practice Clinic
744	Merger and Acquisition Transactions
751	Transactional Skills
759	Transactional Skills - Lifecycle of a Business
765	Trademark Clinic

[1] A second Transactional Skills course may be counted as a Group B course.
[2] Law 780. Tax Practice, a one-unit course, meets half of a Group B requirement.