Taxation Law
Overview
The Tax Law Concentration is intended to provide students with an opportunity to pursue a focused and integrated course of study regarding taxation. The required concentration courses, Federal Income Taxation, Corporate & Partnership Tax, and Taxation of Family Wealth Transfers, are designed to ensure that students develop a broad understanding of key aspects of the United States system of taxation. The concentration electives enable students to deepen their understanding of specific tax disciplines, such as tax policy, international taxation, and taxation of non-profit organizations. Each concentrator is encouraged to consult with the Tax Concentration Advisor to assist the student in selecting a set of electives that best advances their professional objectives.
The concentration culminates with the year-long Tax Concentration Seminar, in which all of the members of the tax faculty participate. Students enroll in the Tax Concentration Seminar during their third year of law school. The seminar is intended to enable students to gain perspective on the overall tax system, provide students with an opportunity to write a significant paper on a tax-related topic of their choice, and foster a sense of community among students and faculty interested in taxation.
In extraordinary circumstances, the concentration adviser, in consultation with the Academic Dean, may waive one of the required courses (other than the Tax Concentration Seminar) for a student who has completed equivalent graduate-level coursework. Courses taken on a Credit/No Credit basis will not count towards the tax concentration; provided, however, that the concentration advisor may allow a student who has taken a “Qualifying Tax/Tax-Related Elective” or a “Non-Tax Elective” on a Credit/No Credit basis to count that course toward the concentration.
How to Enroll
To enroll in the Concentration, you must complete a Concentrated Studies Application. After obtaining the necessary signature(s), submit the form to the Office of the Registrar. To ensure that you can enroll in the Tax Concentration Seminar, submit the application no later than the first week of classes of the fall semester of the academic year in which you plan to graduate.
Please see the Course Catalog for the most updated information about each concentration’s requirements, including required and qualifying classes. If you have questions, please reach out to the Concentration Advisor.
Additional advising information for the Tax Law concentration can be found on Sharknet.
Advisor: Professor Heather Field
Faculty
Heather Field
Stephen A. Lind Professor of Law and Co-Director of Center on Tax Law
View Heather Field’s Profile
Manoj Viswanathan
Joseph W. Cotchett ’64 Professor of Law and Co-Director, UC Law SF Center on Tax Law
View Manoj Viswanathan’s Profile