J.D. Specialization in Taxation
- 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.
Curriculum
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Foundation Courses (required in second year)
LAW 220
Introduction to Federal Income Taxation
LAW 230Business Associations
LAW 234Accounting For Lawyers
LAW 358Financial 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)
-
Group B Courses (three are required [1])
LAW 222
Estate and Gift Taxation
LAW 224U.S. International Taxation
LAW 228Mergers & Acquisitions
LAW 249Tax Aspects of Mergers & Acquisitions
LAW 251Business Strategy and Corporate Governance
LAW 285Local Government Law
LAW 363Tax - Exempt Organizations
LAW 380State and Local Taxation
LAW 390Estate Planning
LAW 447Corporate Finance - What you need to know to be a successful lawyer
LAW 488Policy Challenges in Tax Law
LAW 536Proposition 13: Law, History, and Politics
LAW 543UCLA Colloquium on Tax Policy and Public Finance
LAW 648A/BBusiness Law Workshop
LAW 660Cities in Distress
LAW 780Tax Practice
LAW 982Political 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.
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Transactional Skills Courses (one is required [1])
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 737Internal Corporate Investigations
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.