Über diesen Kurs
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Stufe „Mittel“

Ca. 34 Stunden zum Abschließen

Empfohlen: 8 weeks of study, 6-8 hours/week...

Englisch

Untertitel: Englisch

100 % online

Beginnen Sie sofort und lernen Sie in Ihrem eigenen Tempo.

Flexible Fristen

Setzen Sie Fristen gemäß Ihrem Zeitplan zurück.

Stufe „Mittel“

Ca. 34 Stunden zum Abschließen

Empfohlen: 8 weeks of study, 6-8 hours/week...

Englisch

Untertitel: Englisch

Lehrplan - Was Sie in diesem Kurs lernen werden

Woche
1
1 Stunde zum Abschließen

INTRODUCTION TO THE 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.

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1 Video (Gesamt 2 min), 5 Lektüren, 1 Quiz
5 Lektüren
A Note from Your Instructor10m
Syllabus15m
About the Discussion Forums10m
Update Your Profile10m
Build a Learning Community with Social Media10m
1 praktische Übung
Orientation Quiz10m
3 Stunden zum Abschließen

Module 1 Cost Recovery: Depreciation

In this module, you will be introduced to concepts of cost recovery used by U.S. Taxpayers. The nature of property will be discussed designating the difference between realty and personalty. The Modified Accelerated Cost Recovery System (MACRS) will be explained along with its classification of both real and personal assets as well as applicable conventions used in depreciating property. Finally, learners will discover how to use the tax depreciation tables to aid in the determination of allowable cost recovery deductions.

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5 Videos (Gesamt 59 min), 2 Lektüren, 6 Quiz
5 Videos
Overview of Depreciation14m
Using the Depreciation Tables8m
Examples Using the Depreciation Tables7m
Depreciation of Business Use Realty13m
2 Lektüren
Module 1 Overview and Resources10m
IRS Tables15m
6 praktische Übungen
Lesson 1.1 Knowledge Check10m
Lesson 1.2 Knowledge Check10m
Lesson 1.3 Knowledge Check10m
Lesson 1.4 Knowledge Check10m
Lesson 1.5 Knowledge Check10m
Module 1 Quiz30m
Woche
2
2 Stunden zum Abschließen

Module 2 Depreciation: Accelerated Depreciation and Listed Property

In this module, you will take a deeper dive into concepts of cost recovery used in the U.S. Federal tax structure. This deeper dive begins with a discussion about the two different types of additional first year depreciation, known as Section 179 depreciation and "bonus" depreciation. Next, you will learn about listed property, which faces limitations on the deductibility.

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4 Videos (Gesamt 41 min), 1 Lektüre, 5 Quiz
4 Videos
Section 179 Election15m
Listed Property4m
Luxury Auto Limitations11m
1 Lektüre
Module 2 Overview and Resources10m
5 praktische Übungen
Lesson 2.1 Knowledge Check10m
Lesson 2.2 Knowledge Check10m
Lesson 2.3 Knowledge Check10m
Lesson 2.4 Knowledge Check10m
Module 2 Quiz30m
Woche
3
4 Stunden zum Abschließen

Module 3 Amortization and Depletion

In this module, you will take a look at the remaining concepts of cost recovery used in the U.S. Federal tax structure. In the previous module, you learned about depreciation taken on tangible personal and real property. In this module, you will learn how intangible personal and real property costs are recovered through amortization, and which kinds of intangible property are eligible to be amortized. You will also learn how natural resource costs are recovered through depletion deductions. Finally, you will learn about the non-deductibility of start-up expenditures and their amortization.

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5 Videos (Gesamt 38 min), 2 Lektüren, 5 Quiz
5 Videos
Reporting Cost Recovery on Form 456210m
Depletion13m
Tour of Property A ("Lakeside Restaurant")39
Tour of Property B ("Hillside Office")1m
2 Lektüren
Module 3 Overview and Resources10m
IRS Table of Class Lives15m
4 praktische Übungen
Lesson 3.1 Knowledge Check10m
Lesson 3.2 Knowledge Check10m
Lesson 3.3 Knowledge Check10m
Module 3 Quiz30m
Woche
4
2 Stunden zum Abschließen

Module 4 Property Transactions: Gains, Losses, and Adjusted Basis

In this module, you will take a deep dive into property transactions, specifically disposals, and their tax consequences under U.S. federal tax law. First, we’ll begin by discussing the economic concept of amount realized. Next, we’ll discuss differences between the amount and gains or losses realized versus recognized, such as deferred or postponed gains and disallowed losses. Last, we’ll discuss the three main ways property basis is established, namely cost basis, gift basis, and inheritance basis.

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5 Videos (Gesamt 53 min), 1 Lektüre, 6 Quiz
5 Videos
Basis and Realized Gains or Losses7m
Adjusted Basis: Cost Basis11m
Adjusted Basis: Gift Basis14m
Adjusted Basis: Inheritance Basis10m
1 Lektüre
Module 4 Overview and Resources10m
6 praktische Übungen
Lesson 4.1 Knowledge Check10m
Lesson 4.2 Knowledge Check10m
Lesson 4.3 Knowledge Check10m
Lesson 4.4 Knowledge Check10m
Lesson 4.5 Knowledge Check10m
Module 4 Quiz30m
4.9
9 BewertungenChevron Right

Top reviews from Federal Taxation II: Property Transactions of Business Owners and Shareholders

von SVJan 30th 2019

This course is very good starting point for obtaining an understanding of the Depreciation rules/ Asset classes employed

von GGDec 23rd 2017

Very informative and nicely presented course about the US taxation regulations. One of my favorites.

Dozenten

Avatar

Matthew Hutchens

Lecturer of Accountancy
Department of Accountancy
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Petro Lisowsky, PhD, CPA

Associate Professor of Accountancy
College of Business: Department of Accountancy

Beginnen Sie damit, auf Ihren Master-Abschluss hinzuarbeiten.

This Kurs is part of the 100% online Master of Science in Accountancy (iMSA) from University of Illinois at Urbana-Champaign. If you are admitted to the full program, your courses count towards your degree learning.

Über 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. ...

Über die Spezialisierung 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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