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Taxation of Business Entities I: Corporations · LearnSpace
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Taxation of Business Entities I: Corporations

Курс от University of Illinois Urbana-Champaign
Средний≈ 24.9 чАнглийский
О курсеНавыкиПрограммаПреподаватели

О курсе

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.

Навыки, которые вы освоите

Income TaxLiquidationMergers & AcquisitionsTax LawsCorporate AccountingCase StudiesBusiness AnalysisOrganizational StructureCorporate FinanceTaxProperty AccountingEquitiesTax ComplianceTax Planning

Программа курса

8 модулей · 258 учебных материалов

01Course Orientation and Module 1: Overview of Business Taxation31 материалов

About the Course

Course IntroductionВидеоAbout Prof DonohoeВидеоSyllabusЧтениеAbout the Discussion ForumsЧтение

Учитесь у экспертов

Michael P Donohoe, PhD, CPA

Irwin Jecha Distinguished Professor in Accountancy and Head of the Department of Accountancy

Taxation of Business Entities I: Corporations
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Обучение на Coursera

≈ 24.9 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
Orientation QuizЗадание
Online Education at Gies College of BusinessЧтение
Learn on Your TermsВидео
Demographics SurveyPLUGIN

About Your Classmates

Update Your ProfileЧтениеGet to Know Your ClassmatesОбсуждениеBuild a Learning Community with Social MediaЧтение

Lesson 1.0: Module 1 Introduction

Overview of Business TaxationВидеоMake Connections to TopicОбсуждениеModule 1 OverviewЧтениеModule 1 ReadingsЧтение

Lesson 1.1: Tax Law Refresher

Lesson Objectives - Tax Law RefresherВидеоLesson 1.1.1 Origins of TaxationВидеоLesson 1.1.2 Sources of Tax Law: StatutoryВидеоLesson 1.1.3 Sources of Tax Law: AdministrativeВидеоLesson 1.1.4 Sources of Tax Law: JudicialВидеоLesson 1.1.5 Hierarchy of Tax Law SourcesВидеоLesson 1.1.6 Judicial DoctrinesВидеоKnowledge Check: Tax Law RefresherЗадание

Lesson 1.2: Organizational Form

Lesson Objectives - Organizational FormВидеоLesson 1.2.1 Fundamental FeaturesВидеоLesson 1.2.2 Strategic Form ChoiceВидеоKnowledge Check: Organizational FormЗадание

Lesson 1.3: Tax Entity Classification

Lesson 1.3 Tax Entity ClassificationВидеоKnowledge Check: Tax Entity ClassificationЗадание

Lesson 1.4: Module 1 Wrap Up

Overview of Business Taxation Module Wrap-upВидеоOverview of Business Taxation QuizЗадание
02Module 2: Corporate Income Taxation26 материалов

Lesson 2.0: Module 2 Introduction

Corporate Income Tax OverviewВидеоModule 2 OverviewЧтениеModule 2 ReadingsЧтение

Lesson 2.1: Income Tax Formulas

Lesson 2.1 Income Tax FormulasВидеоKnowledge Check: Income Tax FormulasЗадание

Lesson 2.2: Special Corporate Deductions

Lesson Objectives - Special Corporate DeductionsВидеоLesson 2.2.1 Dividends Received Deductions: ConceptsВидеоLesson 2.2.2 Dividends Received Deductions: ApplicationsВидеоLesson 2.2.3 Organizational Expenditures Deduction: ConceptsВидеоLesson 2.2.4 Organizational Expenditures Deduction: ApplicationsВидеоKnowledge Check: Special Corporate DeductionsЗадание

Lesson 2.3: Regular Corporate Income Tax Liability

Lesson Objective - Regular Corporate Income Tax LiabilityВидеоLesson 2.3.1 Regular Corporate Income Tax Liability: ConceptsВидеоLesson 2.3.2 Regular Corporate Income Tax Liability: ApplicationsВидеоKnowledge Check: Regular Corporate Income Tax LiabilityЗадание

Lesson 2.4: Special Corporate Tax Liability Concepts

Lesson Objective - Special Corporate Tax Liability ConceptsВидеоLesson 2.4.1 Penalty Taxes on Corporate AccumulationsВидеоLesson 2.4.2 Related CorporationsВидеоLesson 2.4.3 Alternative Minimum TaxВидеоKnowledge Check: Special Corporate Tax Liability ConceptsЗадание

Lesson 2.5: Box-Tax Differences

Lesson 2.5 Box-Tax DifferencesВидеоKnowledge Check: Box-Tax DifferencesЗадание

Lesson 2.6: Compliance Procedures

Lesson 2.6 Compliance ProceduresВидеоKnowledge Check: Compliance ProceduresЗадание

Lesson 2.7: Module 2 Wrap-Up

Corporate Income Taxation Wrap-UpВидеоCorporate Income Taxation QuizЗадание
03Module 3: Corporate Formation I35 материалов

Lesson 3.0: Module 3 Information

Corporate Formation I OverviewВидеоModule 3 OverviewЧтениеModule 3 ReadingsЧтение

Lesson 3.1: Property Transaction Refresher

Lesson Objectives - Property Transaction RefresherВидеоLesson 3.1.1 Acquisition and DepositionВидеоLesson 3.1.2 RecognitionВидеоLesson 3.1.3 CharacterВидеоLesson 3.1.4 RecaptureВидеоKnowledge Check: Property Transaction RefresherЗадание

Lesson 3.2: Sunchaser Shakery

Lesson 3.2 Sunchaser ShakeryВидео

Lesson 3.3: Non-Recognition Provisions

Lesson Objectives - Non-Recognition ProvisionsВидеоLesson 3.3.1 ConceptsВидеоLesson 3.3.2 Applications Logic Check 1ВидеоLesson 3.3.2 Applications Logic Check 2ВидеоLesson 3.3.2 Applications Logic Check 3ВидеоLesson 3.3.2 Applications Logic Check 4Видео

Lesson 3.4: Basis Determination & Holding Period

Lesson Objectives - Basis Determination & Holding PeriodВидеоLesson 3.4.1 ConceptsВидеоLesson 3.4.2 Applications Logic Check 1ВидеоLesson 3.4.2 Applications Logic Check 2ВидеоKnowledge Check: Basis Determination & Holding PeriodЗадание

Lesson 3.5: Built-In Loss Property

Lesson Objectives - Built-In Loss PropertyВидеоLesson 3.5.1 ConceptsВидеоLesson 3.5.2 Applications Logic Check 1ВидеоLesson 3.5.2 Applications Logic Check 2ВидеоKnowledge Check: Built-In Loss PropertyЗадание

Lesson 3.6: Treatment of "Boot"

Lesson Objectives - Treatment of "Boot"ВидеоLesson 3.6.1 ConceptsВидеоLesson 3.6.2 Applications Logic Check 1ВидеоLesson 3.6.2 Applications Logic Check 2ВидеоLesson 3.6.2 Applications Logic Check 3ВидеоKnowledge Check: Treatment of "Boot"Задание

Lesson 3.7: Module 3 Wrap-Up

Corporate Formation I Wrap-UpВидеоCorporate Formation I QuizЗадание
04Module 4: Corporate Formation II & Operations35 материалов

Lesson 4.0: Module Information

Corporate Formation II & Operations OverviewВидеоModule 4 OverviewЧтениеModule 4 ReadingsЧтение

Lesson 4.1: Assumption of Liabilities

Lesson Objectives - Assumption of LiabilitiesВидеоLesson 4.1.1 ConceptsВидеоLesson 4.1.2 Applications Logic Check 1ВидеоLesson 4.1.2 Applications Logic Check 2ВидеоLesson 4.1.2 Applications Logic Check 3ВидеоKnowledge Check: Assumption of LiabilitiesЗадание

Lesson 4.2: Property and Services

Lesson Objectives - Property and ServicesВидеоLesson 4.2.1 ConceptsВидеоLesson 4.2.2 Applications Logic Check 1ВидеоKnowledge Check: Property and ServicesЗадание

Lesson 4.3: Capital Contributions

Lesson Objectives - Capital ContributionsВидеоLesson 4.3.1 ConceptsВидеоLesson 4.3.2 Applications Logic Check 1ВидеоKnowledge Check: Capital ContributionsЗадание

Lesson 4.4: Debt versus Equity

Lesson Objectives - Debt versus EquityВидеоLesson 4.4.1 ConceptsВидеоLesson 4.4.2 Applications Logic Check 1ВидеоLesson 4.4.2 Applications Logic Check 2ВидеоKnowledge Check : Debt versus EquityЗадание

Lesson 4.5: Investor Losses

Lesson Objectives - Investor LossesВидеоLesson 4.5.1 ConceptsВидеоLesson 4.5.2 Applications Logic Check 1ВидеоLesson 4.5.2 Applications Logic Check 2ВидеоLesson 4.5.2 Applications Logic Check 3ВидеоKnowledge Check: Investor LossesЗадание

Lesson 4.6: Small Business Stock

Lesson Objectives - Small Business StockВидеоLesson 4.6.1 ConceptsВидеоLesson 4.6.2 Applications Logic Check 1ВидеоLesson 4.6.2 Applications Logic Check 2ВидеоKnowledge Check: Small Business StockЗадание

Lesson 4.7: Module 4 Wrap-Up

Corporate Formation II & Operations Wrap-UpВидеоCorporate Formation II & Operations QuizЗадание
05Module 5: Corporate Non-Liquidating Distributions35 материалов

Lesson 5.0: Module Information

Corporate Non-Liquidating Distributions OverviewВидеоKnowledge Check: Corporate Non-Liquidating Distributions OverviewЗаданиеModule 5 OverviewЧтениеModule 5 ReadingsЧтение

Lesson 5.1: Earnings & Profits

Lesson Objectives - Earnings & ProfitsВидеоLesson 5.1.1 ConceptsВидеоLesson 5.1.2 Applications Logic Check 1ВидеоLesson 5.1.2 Applications Logic Check 2ВидеоKnowledge Check: Earnings & ProfitsЗадание

Lesson 5.2: Cash Distributions

Lesson Objectives - Cash DistributionsВидеоLesson 5.2.1 ConceptsВидеоLesson 5.2.2 Applications Logic Check 1ВидеоLesson 5.2.2 Applications Logic Check 2ВидеоLesson 5.2.2 Applications Logic Check 3ВидеоLesson 5.2.2 Applications Logic Check 4Видео

Lesson 5.3: Property Distributions

Lesson Objectives - Property DistributionsВидеоLesson 5.3.1 ConceptsВидеоLesson 5.3.2 Applications Logic Check 1ВидеоLesson 5.3.2 Applications Logic Check 2ВидеоLesson 5.3.2 Applications Logic Check 3ВидеоKnowledge Check: Property DistributionsЗадание

Lesson 5.4: Stock Distributions

Lesson Objectives - Stock DistributionsВидеоLesson 5.4.1 ConceptsВидеоLesson 5.4.2 Applications Logic Check 1ВидеоLesson 5.4.2 Applications Logic Check 2ВидеоKnowledge Check: Stock DistributionsЗадание

Lesson 5.5: Constructive Distributions

Lesson Objectives - Constructive DistributionsВидеоLesson 5.5.1 ConceptsВидеоLesson 5.5.2 Applications Logic CheckВидеоKnowledge Check: Constructive DistributionsЗадание

Lesson 5.6: Qualified Dividends

Lesson 5.6 Qualified DividendsВидеоKnowledge Check: Qualified DividendsЗадание

Lesson 5.7: Module 5 Wrap-Up

Corporate Non-Liquidating Distributions Wrap-UpВидео Corporate Non-Liquidating Distributions QuizЗадание
06Module 6: Corporate Redemptions and Partial Liquidations31 материалов

Lesson 6.0: Module Information

Corporate Redemptions and Partial Liquidations OverviewВидеоModule 6 OverviewЧтениеModule 6 ReadingsЧтение

Lesson 6.1: Background & Basics

Lesson 6.1 Background & BasicsВидеоKnowledge Check: Background & BasicsЗадание

Lesson 6.2: Stock Attribution Rules

Lesson Objectives - Stock Attribution RulesВидеоLesson 6.2.1 ConceptsВидеоLesson 6.2.2 Applications Logic Check 1ВидеоLesson 6.2.2 Applications Logic Check 2ВидеоKnowledge Check: Stock Attribution RulesЗадание

Lesson 6.3: Qualifying Stock Redemptions I

Lesson Objectives - Qualifying Stock Redemptions IВидеоLesson 6.3.1 ConceptsВидеоLesson 6.3.2 Applications Logic Check 1ВидеоLesson 6.3.2 Applications Logic Check 2ВидеоLesson 6.3.2 Applications Logic Check 3ВидеоKnowledge Check: Qualifying stock Redemptions IЗадание

Lesson 6.4: Qualifying Stock Redemptions II

Lesson Objectives - Qualifying Stock Redemptions IIВидеоLesson 6.4.1 ConceptsВидеоLesson 6.4.2 Applications Logic Check 1ВидеоLesson 6.4.2 Applications Logic Check 2ВидеоLesson 6.4.2 Applications Logic Check 3ВидеоLesson 6.4.2 Applications Logic Check 4Видео

Lesson 6.5: Corporate Tax Effects

Lesson Objectives - Corporate Tax EffectsВидеоLesson 6.5.1 ConceptsВидеоLesson 6.5.2 Applications Logic Check 1ВидеоLesson 6.5.2 Applications Logic Check 2ВидеоLesson 6.5.2 Applications Logic Check 3ВидеоKnowledge Check: Corporate Tax EffectsЗадание

Lesson 6.6: Module 6 Wrap-Up

Corporate Redemptions and Partial Liquidations Wrap-UpВидеоCorporate Redemptions and Partial Liquidations QuizЗадание
07Module 7: Corporate Liquidations35 материалов

Lesson 7.0: Module Information

Corporate Liquidations OverviewВидеоModule 7 OverviewЧтениеModule 7 ReadingsЧтение

Lesson 7.1: Background & Basics

Lesson 7.1 Background and BasicsВидеоKnowledge Check: Background and BasicsЗадание

Lesson 7.2: Corporate Tax Effects

Lesson Objectives - Corporate Tax EffectsВидеоLesson 7.2.1 ConceptsВидеоLesson 7.2.2 Applications Logic Check 1ВидеоLesson 7.2.2 Applications Logic Check 2ВидеоLesson 7.2.2 Applications Logic Check 3ВидеоKnowledge Check: Corporate Tax EffectsЗадание

Lesson 7.3: Corporate Anti-Stuffing Rules

Lesson Objectives - Anti-Stuffing RulesВидеоLesson 7.3.1 ConceptsВидеоLesson 7.3.2 Applications Logic Check 1ВидеоLesson 7.3.2 Applications Logic Check 2ВидеоLesson 7.3.2 Applications Logic Check 3ВидеоLesson 7.3.3 Concepts IIВидео

Lesson 7.4: Shareholder Tax Effects

Lesson Objectives - Shareholder Tax EffectsВидеоLesson 7.4.1 ConceptsВидеоLesson 7.4.2 Applications Logic Check 1ВидеоLesson 7.4.2 Applications Logic Check 2ВидеоKnowledge Check: Shareholder Tax EffectsЗадание

Lesson 7.5: Parent-Subsidiary Liquidations

Lesson Objectives - Parent-Subsidiary LiquidationsВидеоLesson 7.5.1 Parent Tax Effects IВидеоLesson 7.5.2 Subsidiary Tax Effects IIВидеоLesson 7.5.3 Applications Logic Check 1ВидеоLesson 7.5.3 Applications Logic Check 2ВидеоLesson 7.5.3 Applications Logic Check 3Видео

Lesson 7.6: Module 7 Wrap-Up

Corporate Liquidations Wrap-UpВидеоCorporate Liquidations QuizЗадание
08Module 8: Corporate Reorganizations 30 материалов

Lesson 8.0: Module Information

Corporate Reorganizations OverviewВидеоModule 8 OverviewЧтениеModule 8 ReadingsЧтение

Lesson 8.1: Historical Background

Lesson 8.1 Historical BackgroundВидеоKnowledge Check: Historical BackgroundЗадание

Lesson 8.2: Tax-Deferred Reorganizations

Lesson Objectives - Tax-Deferred ReorganizationsВидеоLesson 8.2.1 General RequirementsВидеоKnowledge Check: General RequirementsЗаданиеLesson 8.2.2 Type A OrganizationsВидеоKnowledge Check: Type A OrganizationsЗаданиеLesson 8.2.3 Type B and C OrganizationsВидеоKnowledge Check: Type B & C OrganizationsЗаданиеLesson 8.2.4 Type D OrganizationsВидеоKnowledge Check: Type D OrganizationsЗаданиеLesson 8.2.5 Type E, F, and G OrganizationsВидеоKnowledge Check: Type E, F and G OrganizationsЗадание

Lesson 8.3: Tax Consequences

Lesson Objectives - Tax ConsequencesВидеоLesson 8.3.1 ConceptsВидеоLesson 8.3.2 Application Logic Check 1ВидеоLesson 8.3.2 Application Logic Check 2ВидеоLesson 8.3.2 Application Logic Check 3ВидеоLesson 8.3.2 Application Logic Check 4Видео

Lesson 8.4: Module 8 Wrap-Up

Corporate Reorganizations Wrap-UpВидеоCorporate Reorganizations QuizЗаданиеFinal Reflection: I used to think ... Now I thinkОбсуждениеCongratulations on completing the course!ЧтениеGet Your Course CertificateЧтениеCourse-End SurveyPLUGIN
Knowledge Check: Non-Recognition ProvisionsЗадание
Knowledge Check: Cash DistributionsЗадание
Knowledge Check: Qualifying Stock Redemptions IIЗадание
Lesson 7.3.4 Applications Logic Check 4Видео
Lesson 7.3.4 Applications Logic Check 5Видео
Knowledge Check: Corporate Anti-Stuffing RulesЗадание
Lesson 7.5.3 Applications Logic Check 4Видео
Knowledge Check: Parent-Subsidiary LiquidationsЗадание
Lesson 8.3.2 Application Logic Check 5Видео
Knowledge Check: Tax ConsequencesЗадание