LL.M. Specialization in Business Law -- Tax Track
To be awarded the specialization in Business Law -- Tax Track, students must maintain a B- (2.7) grade average in courses taken for the specialization. Detailed course descriptions are linked in the listings below. Prospective students should bear in mind that, due to curriculum scheduling and faculty availability, not every class listed is taught each year. This is most often true in the case of seminar courses. A sufficient number of courses will be available to enable those students who choose to specialize to satisfy the specialization requirements.
Courses
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Required Courses
(Students are required to take courses 220, 230, and their choice of either 430 or 435. Additionally, students must complete at least one course from Group A)
LAW 220Introduction to Federal Income Taxation
LAW 230Business Associations
LAW 430Partnership and Passthrough Taxation
LAW 435Corporate Taxation
(In addition to 220, 230 and 291, select at least one course from Group A)
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Group A (At least one of the following is required)
LAW 222
Estate and Gift Taxation
LAW 224U.S. International Taxation
LAW 249Tax Aspects of Mergers & 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 403Contracts for Foreign Lawyers
LAW 413Contract Law: Analysis and Application
LAW 433Taxation of the Entertainment Industry
LAW 536Proposition 13: Law, History, and Politics
LAW 543UCLA Colloquium on Tax Policy and Public Finance
LAW 648Business Law Workshop
LAW 660Cities in Distress
LAW 751Transactional Skills
LAW 780Tax Practice