UVA Law students can choose from an extensive selection of courses that cover all major areas of tax law. Students have the flexibility to construct a curriculum of broad-based instruction in the field or to concentrate on a specialized area of interest, such as international tax.
Federal Income Tax
Tax study begins with a foundational course, Federal Income Taxation. The class introduces the concept of income, income exclusions and exemptions, non-business deductions, deductions for business expenses, basic tax accounting, assignment of income, and capital gains and losses. It situates income tax in government and business, and covers policy issues arising from the incentive and distributional effects of tax law. Because of the importance of the federal income tax, and the role of lawyers in the tax system, tax professors recommend that every student take the basic course at some time during his or her law school career. The course is a prerequisite to all other tax courses.
Students planning careers in tax law should take Corporate Tax, Partnership Tax and International Tax.
In addition to these core courses, the Law School offers many specialized tax courses.
Externships and Experiential Learning
Students have many opportunities to learn about tax outside of the classroom. For example, each year, up to four students may participate in an international tax moot court competition that takes place in Belgium. Students have externed with the IRS Office of Chief Counsel and state tax administrations, and their papers have won tax competitions. See Beyond the Classroom for more information.