Concentration Courses

A. Required Courses [13 units]∗

• Federal Income Taxation (first-year statutory or upperclass course) (3)
• Federal Income Taxation of Corporations & Partnerships (4)
• Tax Concentration Seminar (2)
• Taxation of Family Wealth Transfers (3 or 4)∗

∗From time to time, Taxation of Family Wealth Transfers will be offered as a 3-unit course. Any student taking the 3-unit Taxation of Family Wealth Transfers will only be required to complete 12 hours of “Required Courses” and 19 total units in order to complete the Tax Concentration.

B. Qualifying Tax and Tax-Related Electives [7 units]

• Advanced Issues in Corporate and Partnership Taxation (2)
• Business Planning Seminar (2)
• Estate Planning Seminar (2)
• Federal Income Taxation of Real Estate & Other Investments (3)
• Land Trusts & Conservation Easements Seminar (2)
• Nonprofit Organizations (2 or 3)
• State and Local Taxation (2 or 3)
• Tax Policy Seminar (2)
• Tax Procedure (3)
• U.S. Taxation of Foreign Transactions & Investments (2 or 3)
• Independent Study (1 or 2) (with permission of Tax Concentration Coordinator)

C. Non-Tax Electives [maximum of 3 units toward 20-unit minimum]

• Advanced Business Law Seminar (2)
• Advanced Corporate Law (2)
• Advanced Negotiation: Art of the Deal (2 or 3)
• Bankruptcy & Creditors’ Remedies (3)
• China – Business Law & Economic Rights Seminar (2)
• Corporate Finance (3)
• Hedge Funds & Investment Management (2)
• International Business Transactions (3)
• Law & Business in Japan Seminar (2)
• Law & Economics Seminar (2)
• Mergers & Acquisitions (3)
• Political Economy of Law Seminar (2)
• Public Finance Seminar (2)
• Securities Regulation (3)
• Venture Capital & the Start-Up Technology Company (2)