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Federal Taxation II: Property Transactions of Business Owners and Shareholders · LearnSpace
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Federal Taxation II: Property Transactions of Business Owners and Shareholders

Курс от University of Illinois Urbana-Champaign
Средний≈ 28.7 чАнглийский
О курсеНавыкиПрограммаПреподаватели

О курсе

This redesigned course is the second course in a four-course U.S. Federal Tax Specialization and reflects legislation from the One Big Beautiful Bill Act passed in 2025. The course examines the U.S. federal tax system as it relates to property transactions of business owners and shareholders. Topics include cost recovery, such as depreciation, amortization, and depletion; calculation of realized versus recognized gains and losses; evaluation of the potential tax effects of nontaxable exchanges; and the combining, or netting, gains and losses that are different in nature. Assignments facilitate self-discovery of knowledge and development of a variety of professional skills.

Навыки, которые вы освоите

DepreciationTax LawsCorporate TaxIncome TaxTax PlanningTax ComplianceFixed AssetProperty and Real EstateCapital ExpenditureSpecialized AccountingProperty AccountingReal Estate Transactions

Программа курса

8 модулей · 111 учебных материалов

01Course Orientation and Module 1: Introduction to Cost Recovery and Depreciation25 материалов

About the Course

About Professor Matthew HutchensВидеоSyllabusЧтениеCoursera CoachЧтениеCourse Terms GlossaryЧтение

Учитесь у экспертов

Matthew Hutchens

Senior Lecturer of Accountancy

Federal Taxation II: Property Transactions of Business Owners and Shareholders
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Обучение на Coursera

≈ 28.7 ч

8 модулей

Язык: Английский

Субтитры: Арабский, Французский, Бенгальский, Украинский, Китайский (Китай), Греческий, Итальянский, Бразильский португальский, Вьетнамский, Нидерландский, Корейский, Немецкий, Пушту, Урду, Русский, Тайский, Индонезийский, Шведский, Турецкий, Азербайджанский, Испанский, Дари, Хинди, Японский, Казахский, Венгерский, Польский

Часть программы вашего университета
About the Discussion ForumsЧтение
Orientation QuizЗадание
Online Education at Gies College of BusinessЧтение
The Impact of the Gies CommunityВидео
Welcome! Please Tell Us About YourselfPLUGIN

About Your Classmates

Getting to Know Your ClassmatesОбсуждениеUpdating Your ProfileЧтение

Module 1 Information

Module 1 OverviewЧтение

Lesson 1.1: Concepts in Cost Recovery

Concepts in Cost RecoveryВидеоLesson 1.1 Knowledge CheckЗадание

Lesson 1.2: Overview of Depreciation

Overview of DepreciationВидеоLesson 1.2 Knowledge CheckЗадание

Lesson 1.3: Calculating Depreciation: Methods and Conventions

Depreciation MethodsВидеоDepreciation ConventionsВидеоIRS TablesЧтениеLesson 1.3 Knowledge CheckЗадание

Lesson 1.4: Using the Depreciation Tables

Using the Depreciation TablesВидеоLesson 1.4 Knowledge CheckЗадание

Lesson 1.5: Depreciation in Year of Disposition

Depreciation in Year of DispositionВидеоLesson 1.5 Knowledge CheckЗадание

Module 1 Review

Module 1 QuizЗадание
02Module 2: Accelerated Depreciation, Amortization, and Depletion18 материалов

Module 2 Information

Module 2 OverviewЧтение

Lesson 2.1: Bonus Depreciation and Qualified Production Property

Bonus DepreciationВидеоQualified Production PropertyВидеоLesson 2.1 Knowledge CheckЗадание

Lesson 2.2: Section 179 Election

Section 179 ElectionВидеоAnnual Section 179 AmountsЧтениеLesson 2.2 Knowledge CheckЗадание

Lesson 2.3 Luxury Auto Limits and Listed Property

Listed PropertyВидеоLuxury Auto LimitationsВидеоLuxury Auto LimitationsЧтениеLesson 2.4 Knowledge CheckЗадание

Lesson 2.4: Capitalization vs Expensing

Capitalization vs ExpensingВидеоLesson 2.4 Knowledge CheckЗадание

Lesson 2.5: Amortization

AmortizationВидеоLesson 2.5 Knowledge CheckЗадание

Lesson 2.6: Depletion

DepletionВидеоLesson 2.6 Knowledge CheckЗадание

Module 2 Review

Module 2 QuizЗадание
03Module 3: Gains, Losses, and Adjusted Basis12 материалов

Module 3 Information

Module 3 OverviewЧтение

Lesson 3.1: Overview of Gains and Losses; Amount Realized

Overview of Gains and Losses; Amount RealizedВидеоLesson 3.1 Knowledge CheckЗадание

Lesson 3.2: Basis and Realized Gains or Losses

Basis and Realized Gains or LossesВидеоLesson 3.2 Knowledge CheckЗадание

Lesson 3.3: Cost and Tax Cost Basis

Cost and Tax Cost BasisВидеоLesson 3.3 Knowledge CheckЗадание

Lesson 3.4: Adjusted Basis: Gift Basis

Adjusted Basis: Gift BasisВидеоLesson 3.4 Knowledge CheckЗадание

Lesson 3.5: Inherited Property

Inherited PropertyВидеоLesson 3.5 Knowledge CheckЗадание

Module 3 Review

Module 3 QuizЗадание
04Module 4: Disallowed Losses, Like-kind Exchanges, and Involuntary Conversions14 материалов

Module 4 Information

Module 4 OverviewЧтение

Lesson 4.1: Recognized Gains and Losses

Recognized Gains and LossesВидеоLesson 4.1 Knowledge CheckЗадание

Lesson 4.2: Nontaxable Exchanges and Like-Kind Exchanges: In General

Nontaxable Exchanges and Like-Kind Exchanges: In GeneralВидеоLesson 4.2 Knowledge CheckЗадание

Lesson 4.3: Like-Kind Exchanges: Boot, Basis, and Holding Period

Like-Kind Exchanges: Boot, Basis, and Holding PeriodВидеоLike-Kind Exchange ExamplesВидеоLesson 4.3 Knowledge CheckЗадание

Lesson 4.4: Involuntary Conversions: In General

Involuntary Conversions: In GeneralВидеоLesson 4.4 Knowledge CheckЗадание

Lesson 4.5: Involuntary Conversions: Replacement Time Period and Calculations

Involuntary Conversions: Replacement Time PeriodВидеоInvoluntary Conversions: Gain and Basis CalculationsВидеоLesson 4.5 Knowledge CheckЗадание

Module 4 Review

Module 4 QuizЗадание
05Module 5: Special Gain/Loss Provisions13 материалов

Module 5 Information

Module 5 OverviewЧтение

Lesson 5.1: Sale of Principal Residence

Sale of Principal ResidenceВидеоLesson 5.1 Knowledge CheckЗадание

Lesson 5.2: Contributing Property to a Corporation or Partnership

Contributing Property to a BusinessВидеоLesson 5.2 Knowledge CheckЗадание

Lesson 5.3: Wash Sales

Wash SalesВидеоA Note on Digital Assets and the Wash Sale RulesЧтениеLesson 5.3 Knowledge CheckЗадание

Lesson 5.4: Worthless Securities and Losses on Small Business Stock

Worthless Securities and Losses on Small Business StockВидеоLesson 5.4 Knowledge CheckЗадание

Lesson 5.5: Gains on Small Business Stock

Gains on Qualified Small Business StockВидеоLesson 5.5 Knowledge CheckЗадание

Module 5 Review

Module 5 QuizЗадание
06Module 6: Character and the Netting Process8 материалов

Module 6 Information

Module 6 OverviewЧтение

Lesson 6.1: Character of Gains and Losses: Introduction

Character of Gains and Losses: IntroductionВидеоLesson 6.1 Knowledge CheckЗадание

Lesson 6.2: Introduction to Netting Process

Introduction to Netting ProcessВидеоLesson 6.2 Knowledge CheckЗадание

Lesson 6.3: Section 1231 Netting Process

§1231 Netting ProcessВидеоLesson 6.3 Knowledge CheckЗадание

Module 6 Review

Module 6 QuizЗадание
07Module 7: Depreciation Recapture and Other Items in the Netting Process12 материалов

Module 7 Information

Module 7 OverviewЧтение

Lesson 7.1: Section 1245 Depreciation Recapture

§1245 Depreciation RecaptureВидеоLesson 7.1 Knowledge CheckЗадание

Lesson 7.2: Section 1250 Depreciation Recapture

§1250 Depreciation RecaptureВидеоLesson 7.2 Knowledge CheckЗадание

Lesson 7.3: Other Items in Netting Process

Other Items in Netting ProcessВидеоLesson 7.3 Knowledge CheckЗадание

Lesson 7.4: Gain from Sale of Depreciable Property between Related Parties

Gain from Sale of Depreciable Property between Related PartiesВидеоLesson 7.4 Knowledge CheckЗадание

Lesson 7.5: The Net Investment Tax

The Net Investment TaxВидеоLesson 7.5 Knowledge CheckЗадание

Module 7 Review

Module 7 QuizЗадание
08Module 8: Final Exam9 материалов

Module 8 Information

Module 8 OverviewЧтение

Final Exam

Final ReviewЗаданиеDepreciation TablesЧтение

Module 8 Review

Course Wrap-UpЧтениеFinal Reflection: I used to think ... Now, I think...Обсуждение

Course Conclusion

Congratulations on Completing the Course!ЧтениеGet Your Course CertificateЧтениеLearn on Your TermsВидеоHow Was the Course?PLUGIN