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.
Dieser Kurs ist Teil der Spezialisierung Spezialisierung U.S. Federal Taxation
von
Spezialisierung U.S. Federal TaxationUniversity of Illinois at Urbana-ChampaignÜber diesen Kurs
24,129 kürzliche Aufrufe
Zertifikat zur Vorlage
Erhalten Sie nach Abschluss ein Zertifikat
100 % online
Beginnen Sie sofort und lernen Sie in Ihrem eigenen Tempo.
Kurs 3 von 5 in
Flexible Fristen
Setzen Sie Fristen gemäß Ihrem Zeitplan zurück.
Stufe „Mittel“
Ca. 33 Stunden zum Abschließen
Englisch
Untertitel: Französisch, Portugiesisch (europäisch), Russisch, Englisch, Spanisch
Zertifikat zur Vorlage
Erhalten Sie nach Abschluss ein Zertifikat
100 % online
Beginnen Sie sofort und lernen Sie in Ihrem eigenen Tempo.
Kurs 3 von 5 in
Flexible Fristen
Setzen Sie Fristen gemäß Ihrem Zeitplan zurück.
Stufe „Mittel“
Ca. 33 Stunden zum Abschließen
Englisch
Untertitel: Französisch, Portugiesisch (europäisch), Russisch, Englisch, Spanisch
von
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.
Beginnen Sie damit, auf Ihren Master-Abschluss hinzuarbeiten.
Dieses Kurs ist Teil des reinen Onlineabschlusses Master of Science in Accountancy (iMSA) von University of Illinois at Urbana-Champaign.
Wenn Sie in das komplette Programm aufgenommen werden, werden Ihre Kurse auf Ihren Abschluss angerechnet.
Lehrplan - Was Sie in diesem Kurs lernen werden
1 Stunde zum Abschließen
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.
1 Stunde zum Abschließen
2 Videos (Gesamt 7 min), 4 Lektüren, 1 Quiz
4 Lektüren
Syllabus10m
About the Discussion Forums10m
Update Your Profile10m
Build a Learning Community with Social Media10m
1 praktische Übung
Orientation Quiz30m
2 Stunden zum Abschließen
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.
2 Stunden zum Abschließen
11 Videos (Gesamt 46 min), 1 Lektüre, 4 Quiz
11 Videos
Lesson 1.1.1 Origins of Taxation3m
Lesson 1.1.2 Sources of Tax Law: Statutory3m
Lesson 1.1.3 Sources of Tax Law: Administrative6m
Lesson 1.1.4 Sources of Tax Law: Judicial3m
Lesson 1.1.5 Judicial Doctrines4m
Lesson 1.1.6 Hierarchy of Tax Law Sources1m
Lesson 1.2.1 Fundamental Features6m
Lesson 1.2.2 Strategic Form Choice8m
Tax Entity Classification3m
Module 1 Wrap-Up1m
1 Lektüre
Module 1 Overview and Resources10m
4 praktische Übungen
Lesson 1.1 Knowledge Check30m
Lesson 1.2 Knowledge Check10m
Lesson 1.3 Knowledge Check8m
Module 1 Quiz30m
4 Stunden zum Abschließen
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.
4 Stunden zum Abschließen
14 Videos (Gesamt 59 min), 1 Lektüre, 6 Quiz
14 Videos
Income Tax Formulas8m
Lesson 2.2.1 Dividends Received Deduction: Concepts3m
Lesson 2.2.2 Dividends Received Deduction: Applications6m
Lesson 2.2.3 Organizational Expenditures Deduction: Concepts2m
Lesson 2.2.4 Organizational Expenditures Deduction: Applications5m
Lesson 2.3.1 Regular Corporate Income Tax Liability: Concepts4m
Lesson 2.3.2 Regular Corporate Income Tax Liability: Applications1m
Lesson 2.4 Corporate Alternative Minimum Tax4m
Lesson 2.5.1 Penalty Taxes on Corporate Accumulations4m
Lesson 2.5.2 Related Corporations3m
Book-Tax Differences6m
Compliance Procedures2m
Module 2 Wrap-Up1m
1 Lektüre
Module 2 Overview and Resources10m
6 praktische Übungen
Lesson 2.1 Knowledge Check10m
Lesson 2.2 Knowledge Check30m
Lesson 2.3 Knowledge Check30m
Lesson 2.4 Knowledge Check30m
Lesson 2.5 Knowledge Check30m
Module 2 Quiz20m
4 Stunden zum Abschließen
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.
4 Stunden zum Abschließen
17 Videos (Gesamt 118 min), 1 Lektüre, 4 Quiz
17 Videos
Lesson 3.1.1. Acquisition and Disposition4m
Lesson 3.1.2 Recognition2m
Lesson 3.1.3 Character3m
Lesson 3.1.4 Recapture6m
Lesson 3.1.5 Recapping Recapture2m
Sunchaser Shakery2m
Introduction to Non-Recognition Provisions3m
Lesson 3.3.1 Non-Recognition Provisions: Concepts5m
Lesson 3.3.2 Non-Recognition Provisions: Applications13m
Lesson 3.4.1 Basis Determination & Holding Period: Concepts4m
Lesson 3.4.2 Basis Determination & Holding Period: Applications15m
Lesson 3.5.1 Built-In Loss Property: Concepts4m
Lesson 3.5.2 Built-In Loss Property: Applications15m
Lesson 3.6.1 Treatment of “Boot”: Concepts3m
Lesson 3.6.2 Treatment of “Boot”: Applications27m
Module 3 Wrap-Up1m
1 Lektüre
Module 3 Overview and Resources10m
4 praktische Übungen
Lesson 3.1 Knowledge Check30m
Lesson 3.3 Knowledge Check30m
Lesson 3.4 Knowledge Check30m
Module 3 Quiz20m
4 Stunden zum Abschließen
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.
4 Stunden zum Abschließen
14 Videos (Gesamt 62 min), 1 Lektüre, 7 Quiz
14 Videos
Lesson 4.1.1 Assumption of Liabilities: Concepts3m
Lesson 4.1.2 Assumption of Liabilities: Applications15m
Lesson 4.2.1 Property and Services: Concepts2m
Lesson 4.2.2 Property and Services: Applications6m
Lesson 4.3.1 Capital Contributions: Concepts3m
Lesson 4.3.2 Capital Contributions: Applications2m
Lesson 4.4.1 Debt versus Equity: Concepts6m
Lesson 4.4.2 Debt versus Equity: Applications2m
Lesson 4.5.1 Investor Losses: Concepts4m
Lesson 4.5.2 Investor Losses: Applications3m
Lesson 4.6.1 Small Business Stock: Concepts4m
Lesson 4.6.2 Small Business Stock: Applications2m
Module 4 Wrap-Up1m
1 Lektüre
Module 4 Overview and Resources10m
7 praktische Übungen
Lesson 4.1 Knowledge Check30m
Lesson 4.2 Knowledge Check30m
Lesson 4.3 Knowledge Check30m
Lesson 4.4 Knowledge Check30m
Lesson 4.5 Knowledge Check8m
Lesson 4.6 Knowledge Check30m
Module 4 Quiz20m
Bewertungen
Top-Bewertungen von TAXATION OF BUSINESS ENTITIES I: CORPORATIONS
von BF4. Juni 2020
Some of the questions are overly tricky where the focus for me is on understanding the question rather than the substance. The instructor speaks a little too quickly.
von NM4. Okt. 2018
Excellent Course Structure. But need more Comprehensive Form 1120 Tax Return Series Problems for more practice & retention for a US Tax Career.
von RF29. Nov. 2020
I really appreciated the application of the learnings to Sunchaser Shakery examples for a better understanding of of the Tax act provisons.
von VD24. Dez. 2019
The instructor is good. The course material is exhaustive and all efforts are taken to cover all relevant material.
Über den 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.
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