Tax Law and Policy Concentration
If you are interested in the online Tax Law and Policy concentration, please make sure to consult with the graduate advisor to evaluate course availability as this concentration may not be able to be completed online in your desired timeframe.
The College of Law has built a strong tax program in cooperation with the business tax scholars and educators in the Eller College of Management. The MLS concentration in Tax Law and Policy is for those whose work, either in business or government, involves compliance with tax laws, or the formulation of effective tax policy.
The listings below indicate the college or department offering the course, the course number, name and number of units possible. Courses are offered in-person unless designated with an asterisk.
* Indicates courses offered in person and/or online
Required Core Courses (18 UNITS)
- LAW 501* - Procedure (3 units)
- LAW 502A* - American Common Law System I (3 units)
- LAW 502B* - American Common Law System II (3 units)
- LAW 504* - American Public Law System (3 units)
- LAW 507* - Legal Analysis, Writing, and Research (3 units)
- LAW 646 - Federal Income Tax (3 units)
Elective Course Requirements (12 UNITS)
Although not all courses are offered every semester, a list of possible electives can be found on the course schedules pages.
Complete at least 12 units in substantive courses from the following list:
- LAW 516* - Introduction to Business Organization Law (3 units) or LAW 616 - Business Organizations (3-4 units)
- LAW 546 - State and Local Taxation or LAW 655M State and Local Taxation
- LAW 617 - Corporate Finance (3 units)
- LAW 638C - Business Planning (2-3 units)
- LAW 644A*- Accounting for Lawyers (3 units)
- LAW 647A - Corporate Taxation (3 units)
- LAW 648 - Estate and Gift Taxation (2-3 units)
- LAW 652A - Taxation of Non-Profit Entities (3 units)
- LAW 655J - International Taxation
- LAW 657 - LLC, LLP, and Partnership Taxation (3 units)
- LAW 696A - Estate Planning (2-3 units)
- ACCT 515* - Ethics for Professional Accountants (3 units)
- ACCT 520* - Principles of Federal Taxation (3 units)
- ACCT 521* - Business Law for Accountants (3 units)
- ACCT 522* - Advanced Federal Taxation