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Multistate Taxation · LearnSpace
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Multistate Taxation

Курс от University of Illinois Urbana-Champaign
Средний≈ 27.1 чАнглийский
О курсеНавыкиПрограммаПреподаватели

О курсе

This course will examine state and local tax laws prevalent in the United States today. The course will consider the historical progression of state and local taxation, the power of states to tax (and the limitations on that power), and planning strategies for minimizing the impact of state and local taxation. Discussions will focus on income taxes, sales taxes, and property taxes. If you enjoy this course, consider enrolling in our online graduate Accounting program. The University of Illinois at Urbana-Champaign, consistently ranked as one of the nation's top three accounting programs, now offers a master’s in accounting at a very affordable tuition rate and is completely online. The iMSA is a full Master of Accountancy program and students graduate with an MS that is highly recognized. Try an open course or two, then apply for admission into the credit-bearing version as you may be eligible to take credit-bearing courses during the application process. If you are missing any prerequisites for the full degree, you can complete Coursera courses to demonstrate readiness and strengthen your application for the iMSA. For more information on this exciting iMSA online program, refer to this link: https://www.coursera.org/degrees/imsa 

Навыки, которые вы освоите

Corporate TaxTax LawsConsolidationSales TaxIncome TaxTaxTax ComplianceCase LawProperty and Real EstateTax ManagementTax PlanningCorporate Accounting

Программа курса

8 модулей · 118 учебных материалов

01Module 1: An Introduction to Multistate Taxation18 материалов

About the Course

Course OverviewВидеоAbout Professor Matthew HutchensВидеоSyllabusЧтениеAbout the Discussion ForumsЧтение

Учитесь у экспертов

Matthew Hutchens

Senior Lecturer of Accountancy

Multistate Taxation
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Новые знания — в удобное для вас время.

Начать на Coursera

Обучение откроется на Coursera
в новой вкладке

Обучение на Coursera

≈ 27.1 ч

8 модулей

Язык: Английский

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

Часть программы вашего университета
Online Education at Gies College of BusinessЧтение
Welcome! Please Tell Us About YourselfPLUGIN

About Your Classmates

Get to Know Your Fellow LearnersОбсуждениеUpdating Your ProfileЧтение

Module 1 Overview

Module 1 OverviewЧтениеModule 1 TranscriptЧтение

Lesson 1.1: The Mix of State and Local Taxes

The Mix of State and Local TaxesВидеоMix of Funding for State and Local GovernmentsЧтениеKnowledge CheckЗадание

Lesson 1.2: A State's Power to Tax

A State's Power to TaxВидеоThe Permanent Internet Tax Freedom ActЧтениеKnowledge CheckЗадание

Lesson 1.3: The Challenges Facing State and Local Governments

The Challenges Facing State and Local GovernmentsВидео

Module 1 Review

Module 1 QuizЗадание
02Module 2: Federal Limits on Multistate Taxation11 материалов

Module 2 Overview

Module 2 OverviewЧтениеModule 2 TranscriptЧтение

Lesson 2.1: The Due Process Clause

The Due Process ClauseВидеоLesson 2.1 Knowledge CheckЗадание

Lesson 2.2: The Commerce Clause

The Commerce ClauseВидеоLesson 2.2 Knowledge CheckЗадание

Lesson 2.3: Substantial Nexus: The Road to Wayfair

Substantial Nexus: The Road to WayfairВидеоLesson 2.3 Knowledge CheckЗадание

Lesson 2.4: Substantial Nexus: Economic Nexus

Substantial Nexus: Economic NexusВидеоLesson 2.4 Knowledge CheckЗадание

Module 2 Review

Module 2 QuizЗадание
03Module 3: Sales and Use Taxes18 материалов

Module 3 Overview

Module 3 OverviewЧтениеModule 3 TranscriptЧтение

Lesson 3.1: Sales Taxes: An Introduction

Sales Taxes: An IntroductionВидеоState Reliance on Sales Taxes and 2024 RatesЧтениеKnowledge CheckЗадание

Lesson 3.2: Use Taxes

The Use TaxВидеоKnowledge CheckЗадание

Lesson 3.3: Sales Tax Sourcing

Sales Tax SourcingВидеоKnowledge CheckЗадание

Lesson 3.4: Sales Tax Exemptions

Sales Tax Exemptions (Part I)ВидеоThe Surprising Regressivity of Grocery Tax ExemptionsЧтениеSales Tax Exemptions (Part II)ВидеоWhat is a neccesity of life? NPR PodcastЧтениеPrimer on the Manufacturing ExemptionЧтениеKnowledge CheckЗадание

Lesson 3.5: The Post-Wayfair Landscape and Marketplace Facilitators

The Post-Wayfair Landscape and Marketplace Facilitators ВидеоWayfair - Five Years LaterЧтение

Module 3 Review

Module 3 QuizЗадание
04Module 4: Individual Income Taxes20 материалов

Module 4 Overview

Module 4 OverviewЧтениеModule 4 TranscriptЧтение

Lesson 4.1: Individual Income Taxes: An Introduction

Individual Income Taxes: An IntroductionВидеоState Individual Income Tax RatesЧтениеLesson 4.1 Knowledge CheckЗадание

Lesson 4.2: Conformity with the Internal Revenue Code

Conformity with the Internal Revenue CodeВидеоIncome Tax Starting PointsЧтениеKnowledge CheckЗадание

Lesson 4.3: Residency vs. Source

Residency vs. SourceВидеоKnowledge CheckЗадание

Lesson 4.4: Credit for Taxes Paid to Other States

Credit for Taxes Paid to Other StatesВидеоLesson 4.4 Knowledge CheckЗадание

Lesson 4.5: Problems with Residency and Sourcing

Problems with Residency and SourcingВидеоLeaving on a Jet Plane: How to Change Tax ResidencyЧтениеThe Future of Tax Policy for Remote WorkersЧтениеKnowledge CheckЗадание

Lesson 4.6: Reciprocal Agreements

Reciprocal AgreementsВидеоReading on Reciprocal AgreementsЧтениеKnowledge CheckЗадание

Module 4 Review

Module 4 QuizЗадание
05Module 5: Corporate Income Taxes (Part I)11 материалов

Module 5 Overview

Module 5 OverviewЧтениеModule 5 TranscriptЧтение

Lesson 5.1: Corporate Income Taxes: An Introduction

Corporate Income Taxes: An IntroductionВидеоKnowledge CheckЗадание

Lesson 5.2: Public Law 86-272

Public Law 86-272ВидеоProtected vs Unprotected ActivitiesВидеоMTC's Statement of Information on P.L. 86-272ЧтениеKnowledge CheckЗадание

Lesson 5.3: The Corporate Income Tax Formula

The Multistate Corporate Income Tax FormulaВидеоCorporate Income Tax Rates and Starting Points (as of 2023)Чтение

Module 5 Review

Module 5 QuizЗадание
06Module 6: Corporate Income Taxes (Part II)10 материалов

Module 6 Overview

Module 6 OverviewЧтениеModule 6 TranscriptЧтение

Lesson 6.1: Apportionment

Introduction to ApportionmentВидеоState Apportionment FactorsЧтениеKnowledge CheckЗадание

Lesson 6.2: The Apportionment Factors

The Apportionment FactorsВидеоKnowledge CheckЗадание

Lesson 6.3: Business vs. Nonbusiness Income

Business vs. Nonbusiness IncomeВидеоKnowledge CheckЗадание

Module 6 Review

Module 6 QuizЗадание
07Module 7: Corporate Income Taxes (Part III)14 материалов

Module 7 Overview

Module 7 OverviewЧтениеModule 7 TranscriptЧтение

Lesson 7.1: Return Filing Methods

Return Filing MethodsВидеоState Filing MethodsЧтениеKnowledge CheckЗадание

Lesson 7.2: The Unitary Business Principle

The Unitary Business PrincipleВидеоKnowledge CheckЗадание

Lesson 7.3: Joyce and Finnigan

Joyce and FinniganВидеоKnowledge CheckЗадание

Lesson 7.4: Throwback and Throwout

Throwback and ThrowoutВидеоThrowback and Throwout Rules: A PrimerЧтениеDoes Your State Have a Throwback or Throwout Rule?ЧтениеKnowledge CheckЗадание

Module 7 Review

Module 7 QuizЗадание
08Module 8: Property Taxes16 материалов

Module 8 Overview

Module 8 OverviewЧтениеModule 8 TranscriptЧтение

Lesson 8.1: Property Taxes: An Introduction

Property Taxes: An IntroductionВидеоTo What Extent Does Your State Rely on Property Taxes?ЧтениеKnowledge CheckЗадание

Lesson 8.2: Real Property Taxes

Real Property TaxesВидеоKnowledge CheckЗадание

Lesson 8.3: Real Property Tax Limitations

Real Property Tax LimitationsВидеоKnowledge CheckЗадание

Lesson 8.4: Methods of Real Property Assessment

Methods of Real Property AssessmentВидео

Module 8 Review

Module 8 QuizЗадание

Course Completion

Final Reflection: I used to think... Now I thinkОбсуждениеCongratulations on Completing the Course!ЧтениеGet Your Course CertificateЧтениеLearn on Your TermsВидеоHow Was the Course?PLUGIN