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
Students who have previously taken a course in accounting or have work experience in accounting may seek a waiver of Law 234 by submitting a Waiver Request Form to the Records Office for review by the instructor.
Students who have previously taken courses in finance or with substantial financial analysis experience may seek a waiver of the 358. Financial Analysis requirement by submitting a Waiver Request Form to the Records Office. A self-administered Financial Analysis Placement Test is available to help students evaluate whether they might want to seek such a waiver.
- Group A Course (required)
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Group B Courses (three are required [1])
LAW 222
Estate and Gift Taxation
LAW 224U.S. International Taxation
LAW 228Mergers & Acquisitions
LAW 238Executive Compensation
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 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.
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 714Structuring Business Deals and Negotiations
LAW 721Real Estate Law: Affordable Housing
LAW 737Internal Corporate Investigations
LAW 739Community Economic Development Clinic
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.
Although Law 780. Tax Practice is a one-unit course, it is worth a full unit in the Taxation Specialization.
