Об этом курсе
4.9
Оценки: 17
Рецензии: 3
This course provides an introduction to the U.S. federal income taxation of corporations and their shareholders. The course focuses on the relevant provisions of Subchapter C of the Internal Revenue Code, as well as related Treasury Regulations and judicial opinions, governing corporate formation, operations, distributions, and liquidation. Practical in-class study problems facilitate self-discovery of technical tax knowledge along with the development of a variety of professional skills and attitudes....
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Intermediate Level

Промежуточный уровень

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Approx. 27 hours to complete

Предполагаемая нагрузка: 8 weeks of study, 6-8 hours/week...
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English

Субтитры: English...
Globe

Только онлайн-курсы

Начните сейчас и учитесь по собственному графику.
Calendar

Гибкие сроки

Назначьте сроки сдачи в соответствии со своим графиком.
Intermediate Level

Промежуточный уровень

Clock

Approx. 27 hours to complete

Предполагаемая нагрузка: 8 weeks of study, 6-8 hours/week...
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English

Субтитры: English...

Программа курса: что вы изучите

Week
1
Clock
1 ч. на завершение

Course Orientation

In this module, you will become familiar with the course, your instructor, your classmates, and our learning environment. This orientation will also help you obtain the technical skills required to navigate and be successful in this course....
Reading
2 видео (всего 6 мин.), 4 материалов для самостоятельного изучения, 1 тест
Video2 видео
About Prof Donohoe2мин
Reading4 материала для самостоятельного изучения
Syllabus10мин
About the Discussion Forums10мин
Update Your Profile10мин
Build a Learning Community with Social Media10мин
Quiz1 практическое упражнение
Orientation Quiz8мин
Clock
2 ч. на завершение

Module 1: Overview of Business Taxation

In this module, you will review the basics of tax law, which includes the origins of taxation, the three sources of tax law, the hierarchy of tax law, and judicial doctrines. Next, you will cover the fundamental features of the different organizational forms: sole proprietorship, partnership, corporation, and limited liability corporation. There will also be a discussion on strategic form choice. Finally, you will be introduced to entity classification for tax purposes....
Reading
11 видео (всего 45 мин.), 1 материал для самостоятельного изучения, 4 тестов
Video11 видео
Lesson 1.1.1 Origins of Taxation3мин
Lesson 1.1.2 Sources of Tax Law: Statutory4мин
Lesson 1.1.3 Sources of Tax Law: Administrative6мин
Lesson 1.1.4 Sources of Tax Law: Judicial3мин
Lesson 1.1.5 Hierarchy of Tax Law Sources1мин
Lesson 1.1.6 Judicial Doctrines4мин
Lesson 1.2.1 Fundamental Features6мин
Lesson 1.2.2 Strategic Form Choice7мин
Tax Entity Classification3мин
Module 1 Wrap-Up1мин
Reading1 материал для самостоятельного изучения
Module 1 Overview and Resources10мин
Quiz4 практического упражнения
Lesson 1.1 Knowledge Check10мин
Lesson 1.2 Knowledge Check10мин
Lesson 1.3 Knowledge Check8мин
Module 1 Quiz20мин
Week
2
Clock
2 ч. на завершение

Module 2: Corporate Income Taxation

In this module, you will compare the tax formula for C corporations with the tax formula for individuals. Next, you will examine special tax deductions available only to corporations, such as the dividends received deduction, and the organizational expenditures deduction. You will learn how to calculate corporate income tax liability and compute the corporate Alternative Minimum Tax (AMT). This module will also discuss book-tax differences, and finally, it will discuss compliance procedures....
Reading
15 видео (всего 64 мин.), 1 материал для самостоятельного изучения, 6 тестов
Video15 видео
Income Tax Formulas6мин
Lesson 2.2.1 Dividends Received Deduction: Concepts2мин
Lesson 2.2.2 Dividends Received Deduction: Applications8мин
Lesson 2.2.3 Organizational Expenditures Deduction: Concepts2мин
Lesson 2.2.4 Organizational Expenditures Deduction: Applications8мин
Lesson 2.3.1 Regular Corporate Income Tax Liability: Concepts3мин
Lesson 2.3.2 Regular Corporate Income Tax Liability: Applications3мин
Lesson 2.4.1 Corporate Alternative Minimum Tax: Concepts4мин
Lesson 2.4.2 Corporate Alternative Minimum Tax: Applications5мин
Lesson 2.5.1 Penalty Taxes on Corporate Accumulations4мин
Lesson 2.5.2 Related Corporations3мин
Book-Tax Differences5мин
Compliance Procedures2мин
Module 2 Wrap-Up1мин
Reading1 материал для самостоятельного изучения
Module 2 Overview and Resources10мин
Quiz6 практического упражнения
Lesson 2.1 Knowledge Check10мин
Lesson 2.2 Knowledge Check4мин
Lesson 2.3 Knowledge Check2мин
Lesson 2.4 Knowledge Check2мин
Lesson 2.5 Knowledge Check2мин
Module 2 Quiz20мин
Week
3
Clock
3 ч. на завершение

Module 3: Corporate Formation I

In this module, you will review the taxation of property transactions. You will be introduced to the Sunchaser Shakery which is a firm that you will apply concepts to. Then, you will examine the nonrecognition provisions in property-for-stock transactions and consider possible exceptions and conditions....
Reading
17 видео (всего 118 мин.), 1 материал для самостоятельного изучения, 4 тестов
Video17 видео
Lesson 3.1.1. Acquisition and Disposition4мин
Lesson 3.1.2 Recognition2мин
Lesson 3.1.3 Character3мин
Lesson 3.1.4 Recapture6мин
Lesson 3.1.5 Recapping Recapture2мин
Sunchaser Shakery2мин
Introduction to Non-Recognition Provisions3мин
Lesson 3.3.1 Non-Recognition Provisions: Concepts5мин
Lesson 3.3.2 Non-Recognition Provisions: Applications13мин
Lesson 3.4.1 Basis Determination & Holding Period: Concepts4мин
Lesson 3.4.2 Basis Determination & Holding Period: Applications15мин
Lesson 3.5.1 Built-In Loss Property: Concepts4мин
Lesson 3.5.2 Built-In Loss Property: Applications15мин
Lesson 3.6.1 Treatment of “Boot”: Concepts3мин
Lesson 3.6.2 Treatment of “Boot”: Applications27мин
Module 3 Wrap-Up1мин
Reading1 материал для самостоятельного изучения
Module 3 Overview and Resources10мин
Quiz4 практического упражнения
Lesson 3.1 Knowledge Check10мин
Lesson 3.3 Knowledge Check10мин
Lesson 3.4 Knowledge Check8мин
Module 3 Quiz20мин
Week
4
Clock
2 ч. на завершение

Module 4: Corporate Formation II

In this module, you will continue to explore property-for-stock transactions. Assumption of liabilities and transfer of services along with property will be introduced. Next, you will examine the effects of capital contributions on corporations, shareholders, and non-shareholders. You will also analyze the rules for debt and equity regarding capital structure. Finally, investor losses due to worthlessness of debt/equity investments and bad debts will be discussed....
Reading
14 видео (всего 63 мин.), 1 материал для самостоятельного изучения, 7 тестов
Video14 видео
Lesson 4.1.1 Assumption of Liabilities: Concepts3мин
Lesson 4.1.2 Assumption of Liabilities: Applications15мин
Lesson 4.2.1 Property and Services: Concepts2мин
Lesson 4.2.2 Property and Services: Applications6мин
Lesson 4.3.1 Capital Contributions: Concepts3мин
Lesson 4.3.2 Capital Contributions: Applications4мин
Lesson 4.4.1 Debt versus Equity: Concepts6мин
Lesson 4.4.2 Debt versus Equity: Applications2мин
Lesson 4.5.1 Investor Losses: Concepts4мин
Lesson 4.5.2 Investor Losses: Applications3мин
Lesson 4.6.1 Small Business Stock: Concepts4мин
Lesson 4.6.2 Small Business Stock: Applications2мин
Module 4 Wrap-Up1мин
Reading1 материал для самостоятельного изучения
Module 4 Overview and Resources10мин
Quiz7 практического упражнения
Lesson 4.1 Knowledge Check8мин
Lesson 4.2 Knowledge Check8мин
Lesson 4.3 Knowledge Check8мин
Lesson 4.4 Knowledge Check8мин
Lesson 4.5 Knowledge Check8мин
Lesson 4.6 Knowledge Check8мин
Module 4 Quiz20мин
4.9

Лучшие рецензии

автор: NMOct 5th 2018

Excellent Course Structure. But need more Comprehensive Form 1120 Tax Return Series Problems for more practice & retention for a US Tax Career.

Преподаватель

Michael P Donohoe, PhD, CPA

Associate Professor of Accountancy and PwC Faculty Fellow
Department of Accountancy, Gies College of Business

О University of Illinois at Urbana-Champaign

The University of Illinois at Urbana-Champaign is a world leader in research, teaching and public engagement, distinguished by the breadth of its programs, broad academic excellence, and internationally renowned faculty and alumni. Illinois serves the world by creating knowledge, preparing students for lives of impact, and finding solutions to critical societal needs. ...

О специализации ''U.S. Federal Taxation'

This Specialization introduces the U.S. federal tax system via conceptual and applied material. Learners will be able to apply basic principles to settings involving individuals, corporations, and other business entities, complete key components of major, individual U.S. federal tax returns, and identify tax-related strategies and implications of structuring transactions and organizations....
U.S. Federal Taxation

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