Course of Study
The University of Alabama School of Law offers its Graduate Tax Program leading to the LL.M. Concentration in Taxation upon the completion of 24 semester hours of graduate course work including 15 hours of required courses. The course of study for degree candidates allows for completion of the degree in six semesters, covering two calendar years. But it is possible to take four courses a semester by taking classes four nights a week and finish in one year. Classes are offered Monday-Thursday from 5:30 to 7:30/8:30 p.m. CST.
Required Courses
- Personal Income Tax (2 hours)
- Capital Transactions (3 hours)
- Corporate Tax (3 hours)
- Tax Procedure (2 hours)
- Partnership (3 hours)
- Tax Research (2 hours)
Electives
- Estate and Gift (2 hours)
- Accounting for Lawyers (3 hours)
- Income Tax of Estates and Trusts (2 hours)
- State and Local (2 hours)
- Executive Compensation (2 hours)
- International Tax (2 hours)
- Estate Planning (2 hours)
- Ethics (1 hour)
*Business Transactions Electives
After taking the six required first year courses, students may also choose their electives (9 hours) from these online business and tax courses (subject to change):
- Choice of Business Entities (2 hours)
- Intellectual Property for Technology
- and Business Development (3 hours)
- Securities Regulation (2 hours)
- Mergers and Acquisitions (3 hours)
- Principles in Accounting (3 hours)
- Business Drafting (2 hours)
- Business Planning (2 hours)
Orientation
Students are required to attend an online summer orientation session in the summer before classes begin. The summer orientation trains students on the interactive online technologies, describes administrative policies and procedures.
Comprehensive Exams
Degree candidates are also required to take comprehensive exams administered at the Law School in Tuscaloosa in the summer after completing the first three semesters. Nondegree candidates are not required to take comprehensive exams.