Curriculum

• Foundation Courses (required in second year)
  LAW 220

  Introduction to Federal Income Taxation

  LAW 230

  Business Associations

  LAW 234

  Accounting For Lawyers

  LAW 358

  Financial Analysis

  Further information on Foundation Courses

  The required courses are: 

  • 220. Introduction to Federal Income Taxation
  • 230. Business Associations
  • Either:
    • 234. Accounting and Financial Analysis for Lawyers (3 unit version), or
    • 234. Accounting for Lawyers (2 unit version), and 358. Financial Analysis (2 unit version), or
    • Approved waiver based on prior study*       

  * Law 234 - Accounting and Financial Analysis for Lawyers is intended for students who have had no prior exposure to accounting. To determine whether you should take Law 234, you should answer the question below:
  
  Have you taken any accounting courses or had exposure to accounting prior to coming to law school?

  • No (If No, you should enroll in Law 234.)

  • Yes (If Yes, you should not enroll in Law 234.) Your transcript and application materials will be reviewed to confirm your prior accounting experience, and you will be notified that you met the requirement.

  • Yes, but I would still like to take Law 234. (If you believe you should be allowed to enroll in Law 234 despite your prior exposure to accounting, email Professor John Power at power@law.ucla.edu to explain why you believe an exception to the enrollment policy should be granted in your case. Typically, exceptions are not granted unless the prior accounting coursework was many years ago, say, more than 5 years ago).

• Group A Course (required)
  LAW 291

  Taxation of Business Enterprises
• Group B Courses (three are required [1])
  LAW 222

  Estate and Gift Taxation

  LAW 224

  U.S. International Taxation

  LAW 228

  Mergers & Acquisitions

  LAW 249

  Tax Aspects of Mergers & Acquisitions

  LAW 251

  Business Strategy and Corporate Governance

  LAW 285

  Local Government Law

  LAW 363

  Tax - Exempt Organizations

  LAW 380

  State and Local Taxation

  LAW 390

  Estate Planning

  LAW 447

  Corporate Finance - What you need to know to be a successful lawyer

  LAW 488

  Policy Challenges in Tax Law

  LAW 536

  Proposition 13: Law, History, and Politics

  LAW 543

  UCLA Colloquium on Tax Policy and Public Finance

  LAW 648A/B

  Business Law Workshop

  LAW 660

  Cities in Distress

  LAW 780

  Tax Practice

  LAW 982

  Political Activities of Nonprofit Organizations

  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 [1])
  LAW 271

  International Business Transactions

  LAW 343

  Complex Finance Transactions

  LAW 364

  Motion Picture Distribution

  LAW 391

  Venture Capital and the Start-Up Company

  LAW 721

  Real Estate Law: Affordable Housing

  LAW 737

  Internal Corporate Investigations

  LAW 741

  Environmental Aspects of Business Transactions

  LAW 744

  Merger and Acquisition Transactions

  LAW 751

  Transactional Skills

  LAW 759

  Life Cycle of a Business: From Start-up to Sale

  LAW 768

  Sports Law Simulation

  LAW 777

  Patent Litigation

  LAW 780

  Tax 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.