Course of Study

The University of Alabama School of Law offers its Graduate Tax Program leading to the LL.M. in Taxation upon the completion of 24 semester hours of graduate course work. 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.

First Year Required Courses

Personal Income Tax (2 hours)
Capital Transactions (3 hours)
Partnership (2 hours)
Corporate Tax (3 hours)

Tax Procedure (2 hours)
Tax Research (2 hours)


Estate and Gift (2 hours)

Introduction to Accounting (1 hour)
Accounting for Lawyers (2 hours)Spring

Tax Exempt Organizations (2 hours)
Income Tax of Estates and Trusts (2 hours)
State and Local(2 hours)
Consolidated Returns (1 hour)

Executive Compensation (2 hours)
International Tax (2 hours)


Estate Planning(2 hours)
Ethics (1 hour)
Criminal Tax Procedure (1 hour)

After taking the six required first year courses, students may also choose their electives from these courses offered through the Concentration in Business Transactions Program.

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 and introduces students to the Tax Research and Personal Income Tax courses.

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.

Click here for the tentative schedule of courses