Tax Concentration Requirements and Curriculum
This curriculum's courses provide tax and related business knowledge you will need in order to practice as a transactional business attorney or estate planner. To meet the Tax Law Concentration requirements, you must successfully complete the following courses.
Seventeen (17) units are required to complete the Tax Concentration.
Required courses:
- Wills and Trusts (3 units)
- Federal Income Tax (3 units)
- Estate and Gift Tax (2 units)
OR Estate and Gift Tax/Estate Planning (3 units) * - Taxation of Business Enterprises (4 units)
OR Corporate Tax (3 units) AND Taxation of Partnerships and S Corporations (3 units)*
Electives:
Tax Electives:
- Concepts of International Taxation (3 units)
- Estate Planning (2 units) *
- Tax Practice and Procedure (2 units)
- State and Local Tax (2 units)
- Taxation (U.S.) of International Transactions (3 units)
- Tax Clinics (3 units)
- Fundamentals of Tax Planning (1 unit)
Non-Tax Electives:
- Antitrust Law (3 units)
- Bankruptcy (3 units)
- Business Planning (2 units)
- Elder Law & Social Policy (3 units)
- Federal Securities Law (4 units)
- International Business Transactions (3 units)
- Intellectual Property and Unfair Competition (3 units)
- Land Finance Law (2 units)
- Negotiable Instruments and Payment Systems (3 units)
- Personal Property Financing (3 units)
- Sales of Goods (3 units)
The electives needed, along with the required courses, to satisfy the total unit requirement may be selected from the tax and non-tax electives listed above. Questions regarding the requirements should be directed to the Director of the Tax Concentration.
*Only one of the alternatives will be offered in a single year.
