About Prof Donohoe

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From the course by University of Illinois at Urbana-Champaign

Taxation of Business Entities II: Pass-Through Entities

1 оценка

University of Illinois at Urbana-Champaign

Taxation of Business Entities II: Pass-Through Entities

1 оценка

Course 4 of 5 in the Specialization U.S. Federal Taxation

This course provides an introduction to the U.S. federal income taxation of pass-through business entities, including Subchapter S corporations, partnerships, and limited liability companies. The course focuses on the relevant provisions of Subchapters S and K of the Internal Revenue Code, as well as related Treasury Regulations and judicial opinions, governing the formation, operation, and termination of pass-through entities. Practical in-class study problems facilitate self-discovery of technical tax knowledge along with the development of a variety of professional skills and attitudes.

From the lesson

Introduction to Course

In this module, you will become familiar with the course, your instructor and 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.

Course Overview3:54

About Prof Donohoe2:41

Meet the Instructors

Michael P Donohoe, PhD, CPA
Associate Professor of Accountancy and PwC Faculty Fellow
Department of Accountancy, Gies College of Business

Hello my name is Michael Donohoe,

and I'm a tax professor and PWC faculty fellow in the Department of Accountancy.

I joined University of Illinois after completing my PhD at

the University of Florida's Fisher School of Accounting in 2011.

I also hold a bachelor's degree in accounting from

the University of Florida and a master's degree in

taxation from the University of North Florida.

Prior to academia, worked as a certified public accountant in the tax area for PWC,

and a large local accounting firm,

both in Jacksonville, Florida.

As you might have guessed, I'm originally from the Sunshine State.

My research interests lie at the intersection of

financial reporting and corporate taxation.

In particular, my expertise falls into two related areas.

The first area is the role of financial instruments such as

derivatives and financial risk management and corporate tax avoidance.

The second area is the economic consequences of

financial and tax reporting regulation

pertaining to financial instruments and corporate tax avoidance.

I've presented my research at universities and conferences all around the US and abroad.

I have also published several papers on these topics in some of

the most highly regarded academic accounting research journals.

I've taught the introductory federal income tax course in

our top rate undergraduate accountancy program for the past six years.

I also currently lead a tax focused study abroad

trip to the US and British Virgin Islands,

where students and I interact directly with

business professionals and government regulators

to learn about offshore financial services and so-called tax haven jurisdictions.

In the IMSA program,

I teach ACCY 451,

Taxation of Business Entities.

In this course, I provide an introduction to the US federal income taxation

of corporations as well as business entities receiving pass-through tax treatment,

such as partnerships, limited liability companies,

and sub-chapter S corporations.

More specifically, I focus on core tax issues that arise during the formation,

operation, and liquidation of

these fascinating and sometimes complex organizational forms.

However, to help navigate the complexity of some topics,

I involve subject matter experts from public accounting and the business world.

On a personal tax level,

I'm married filing joint with one dependent son.

My wife is also a CPA with over 10 years of tax experience in public accounting.

However, a few years ago, she became an entrepreneur and

now operates her own boutique photography studio,

a sub-chapter S corporation, in case you're curious.

My six-year-old is currently a stay-at-home son.

We enjoy traveling to the Caribbean,

mainly because my son and I are avid reggae music fans.

My other interests are rather diverse.

I'm an instrument-rated private pilot,

and I train Brazilian Jiu-Jitsu as well as commando krav maga several times per week.

Thank you for your interest. I look forward to meeting you soon.

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