The LL.M. Tax Law Concentration Program will offer LL.M. students advanced exposure to tax law and help prepare students for practice in the area. The concentration is awarded upon successful completion of several tax law related courses and a substantial research paper on a tax law topic.
Requirements for LL.M. Tax Law Concentration
To qualify for the Tax Law Concentration LL.M. students are required to complete one foundation course listed below and satisfactorily complete 8 units from the Elective Courses for LL.M. Tax Law Concentration list below including the foundation course units.
Writing Requirement
Students must complete a writing requirement by completing a paper on a tax law topic approved by Dean Greenwood and/or Professor Morri. The paper may be completed through the LL.M. Legal Research and Writing class or an equivalent independent writing project. The same paper may be used to satisfy the law school writing requirement and the concentration writing requirement.
Foundation Course
Elective Courses for LL.M. Tax Law Concentration
* Elective courses are offered on a rotating basis. Not all courses will be taught in any given year. Please check the Course Descriptions webpage for current course offerings.
- 258C Conscious Lawyering (1)
- 220 Federal Income Taxation (4)
- 247A International Taxation (3)
- 214A Migration, Work, and Taxation (2)
- 271 Nonprofit Organizations and Drafting: A-Z Coverage with Document Drafting (4)
- 255 Pension and Employee Benefits Law (3)
- 221A Practical Skills in Will and Trust Drafting and Administration (2)
- 269E Public Finance (2)
- 220A State and Local Taxation (3)
- 220B Tax and Distributive Justice (3)
- 430 Taxation Externship (2 to 6)
- 247 Taxation of Partnerships and LLCs (3)
- 247C Taxation of Business Entities (4)
- 220C Tax Controversy and Procedure (2)
- 214 Tax Issues Related to Estate Planning (2)
- 221 Trusts, Wills, and Estates (2 or 3)
LL.M. Tax Law Concentration Certificate Form
Upon satisfying the above requirements students should complete the LL.M. Tax Law Concentration Certificate Form and submit the form to Mary Anne Baird at mbaird@ucdavis.edu.