Online LL.M. Concentration in Taxation

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 curriculum 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 or 8:30 p.m. CDT. The course of study includes the following 6 required course typically taken in the first year:

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

Tax Procedure (2 hours)
Corporate Tax (3 hours)

Partnership (3 hours)
Tax Research (2 hours)

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):

Estate and Gift (2 hours)
Income Tax of Estates and Trusts (2)
Estate Planning (2 hours)
Tax Exempt Organizations (2 hours)
State and Local (2 hours)
International Tax (2 hours)
Executive Compensation (2 hours)
Tax and Accounting Ethics ( 1 hour)
Consolidated Returns (1 hour)
Business Entities (2)
Introduction to Accounting ( 1 hour)
Accounting for Lawyers (2 hours)
Securities Regulation (2 hours)
Intellectual Property (3 hours)
Mergers and Acquisitions (2 hours)
Business Bankruptcy (2 hours)

Business Planning (2 hours)

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.

Tentative schedule of online LL.M. courses