К содержимому
learnspaceYOUR NEXT CHAPTER
ПРОСТРАНСТВО ОБУЧЕНИЯ
ГлавнаяКаталог курсовМоё обучениеCoursera

Знания без границ

Учитесь у лучших университетов и компаний мира.

Открыть Coursera
Интеграция
Пространство университета
Моё пространствоСтраница курса
↵
ЯЛичный кабинетСтудент
© 2026 LearnSpaceКаждый день — возможность узнать больше.Помощь
Taxation of Business Entities II: Pass-Through Entities · LearnSpace
Назад в каталог
courseraБизнес

Taxation of Business Entities II: Pass-Through Entities

Курс от University of Illinois Urbana-Champaign
Средний≈ 33 чАнглийский
О курсеНавыкиПрограммаПреподаватели

О курсе

This course provides an introduction to the U.S. federal income taxation of pass-through business entities, including Subchapter S corporations, partnerships, and limited liability companies. The course focuses on the relevant provisions of Subchapters S and K of the Internal Revenue Code, as well as related Treasury Regulations and judicial opinions, governing the formation, operation, and termination of pass-through entities. 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

Partnership AccountingTax LawsTax ComplianceCorporate TaxOrganizational StructureOrganizational StrategyTaxLiquidationTax ReturnsIncome TaxAnalysisStrategic Decision-MakingBusiness AnalysisProperty AccountingEthical Standards And ConductTax Planning

Программа курса

8 модулей · 241 учебных материалов

01Course Orientation and Module 1: Partnership Formation53 материалов

About the Course

Course IntroductionВидеоAbout Professor 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 II: Pass-Through Entities
В каталоге вашей программы

Инвестируйте в себя

Новые знания — в удобное для вас время.

Начать на Coursera

Обучение откроется на Coursera
в новой вкладке

Обучение на Coursera

≈ 33 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

Partnership Formation OverviewВидеоMake Connections to TopicОбсуждениеModule 1 OverviewЧтениеModule 1 ReadingsЧтение

Lesson 1.1: Background and Basics

Lesson Objectives - Background and BasicsВидеоLesson 1.1.1 PartnershipsВидеоKnowledge Check: PartnershipsЗаданиеLesson 1.1.2 Legal FrameworkВидеоKnowledge Check: Legal FrameworkЗаданиеLesson 1.1.3 Special Basis ConceptsВидеоLesson 1.1.4 Other IssuesВидеоKnowledge Check: Other IssuesЗадание

Lesson 1.2: Non-Recognition Provision

Lesson Objectives - Non-Recognition ProvisionВидеоLesson 1.2.1 Concepts: Part 1ВидеоKnowledge Check: Non-Recognition Provision ЗаданиеLesson 1.2.2 Applications Logic Check 1ВидеоLesson 1.2.3 Applications Logic Check 2Видео

Lesson 1.3: Basis Determination and Holding Period

Lesson Objectives - Basis Determination and Holding PeriodВидеоLesson 1.3.1 Concepts: Part 1ВидеоKnowledge Check: Basis Determination and Holding PeriodЗаданиеLesson 1.3.2 Applications Logic Check 1ВидеоLesson 1.3.3 Applications Logic Check 2ВидеоLesson 1.3.4 Applications Logic Check 3Видео

Lesson 1.4: Non-Recognition Exceptions

Lesson Objectives - Non-Recognition ExceptionsВидеоLesson 1.4.1 Concepts: Part 1ВидеоKnowledge Check: Concepts: Part 1ЗаданиеLesson 1.4.2 Applications Logic Check 1ВидеоLesson 1.4.3 Applications Logic Check 2ВидеоLesson 1.4.4 Applications Logic Check 3ВидеоLesson 1.4.5 Other IssuesВидеоKnowledge Check: Other IssuesЗадание

Lesson 1.5: Elections and Treatments

Lesson Objectives - Elections and TreatmentsВидеоLesson 1.5.1 Initial Costs: Part 1ВидеоKnowledge Check: Initial Costs: Part 1ЗаданиеLesson 1.5.2 Accounting Methods: Part 2ВидеоKnowledge Check: Accounting Methods: Part 2ЗаданиеLesson 1.5.3 Tax Year: Part 3ВидеоKnowledge Check: Tax Year: Part 3ЗаданиеLesson 1.5.4 Applications Logic Check 1ВидеоLesson 1.5.5 Applications Logic Check 2Видео

Lesson 1.6: Module 1 Wrap-Up

Partnership Formation Wrap-UpВидеоPartnership Formation QuizЗадание
02Module 2: Partnership Operations32 материалов

Lesson 2.0: Module 2 Introduction

Partnership Operations OverviewВидеоModule 2 OverviewЧтениеModule 2 ReadingsЧтение

Lesson 2.1: Income Measurement and Reporting

Lesson Objectives - Income Measurement and ReportingВидеоLesson 2.1.1 Concepts: Part 1ВидеоKnowledge Check: Income Measurement and Reporting Concepts: Part 1ЗаданиеLesson 2.1.2 Applications Logic Check 1ВидеоLesson 2.1.3 Applications Logic Check 2Видео

Lesson 2.2: Partner's Distributive Share

Lesson Objectives - Partner's Distributive ShareВидеоLesson 2.2.1 Concepts: Part 1ВидеоLesson 2.2.2 Applications Logic Check 1ВидеоKnowledge Check: Partner's Distributive ShareЗадание

Lesson 2.3: Outside Basis Adjustments

Lesson Objectives - Outside Basis AdjustmentsВидеоLesson 2.3.1 Concepts: Part 1ВидеоLesson 2.3.2 Applications Logic Check 1ВидеоLesson 2.3.3 Applications Logic Check 2ВидеоLesson 2.3.4 Applications Logic Check 3ВидеоLesson 2.3.5 Applications Logic Check 4Видео

Lesson 2.4: Partners' Deduction for Qualified Business Income

Lesson 2.4 Partners' Deduction for Qualified Business IncomeВидео

Lesson 2.5: Partner Loss Limitations

Lesson Objectives - Partner Loss LimitationsВидеоLesson 2.5.1 Concepts: Part 1ВидеоLesson 2.5.2 Applications Logic Check 1ВидеоLesson 2.5.3 Applications Logic Check 2ВидеоKnowledge Check: Partner Loss LimitationsЗадание

Lesson 2.6: Related Transactions

Lesson Objectives - Related TransactionsВидеоLesson 2.6.1 Concepts: Part 1ВидеоLesson 2.6.2 Applications Logic Check 1ВидеоLesson 2.6.3 Applications Logic Check 2ВидеоKnowledge Check: Related TransactionsЗадание

Lesson 2.7: Module 2 Wrap-Up

Partnership Operations Wrap-UpВидеоPartnership Operations QuizЗадание
03Module 3: Partnership Distributions34 материалов

Lesson 3.0: Module 3 Introduction

Partnership Distributions OverviewВидеоModule 3 OverviewЧтениеModule 3 ReadingsЧтение

Lesson 3.1: Proportionate Operating Distributions

Lesson Objectives - Proportionate Operating DistributionsВидеоLesson 3.1.1 Concepts IВидеоKnowledge Check: Proportionate Operating Distributions Concepts: Part 1ЗаданиеLesson 3.1.2 Applications Logic CheckВидеоLesson 3.1.3 Concepts IIВидеоKnowledge Check: Proportionate Operating Distributions Concepts IIЗаданиеLesson 3.1.4 Applications Logic Check 1ВидеоLesson 3.1.5 Applications Logic Check 2Видео

Lesson 3.2: Proportionate Liquidating Distributions

Lesson Objectives - Proportionate Liquidating DistributionsВидеоLesson 3.2.1 Concepts IВидеоKnowledge Check: Proportionate Liquidating Distributions Concepts IЗаданиеLesson 3.2.2 Applications Logic CheckВидеоLesson 3.2.3 Concepts IIВидеоKnowledge Check: Proportionate Liquidating Distributions Concepts IIЗадание

Lesson 3.3: Disproportionate Distributions

Lesson Objectives - Disproportions Distributions ВидеоLesson 3.3.1 Concepts: Part 1ВидеоKnowledge Check: Disproportions Distributions ConceptsЗаданиеLesson 3.3.2 Applications Logic CheckВидео

Lesson 3.4: Module Wrap-Up

Partnership Distributions Wrap-UpВидеоPartnership Distributions QuizЗадание
04Module 4: Partnership Sales and Terminations25 материалов

Lesson 4.0: Module 4 Introduction

Partnership Sales and Terminations OverviewВидеоModule 4 Overview ЧтениеModule 4 ReadingsЧтение

Lesson 4.1: Sale of Partnership Interest

Lesson Objectives - Sale of Partnership InterestВидеоLesson 4.1.1 Seller ConceptsВидеоKnowledge Check: Seller ConceptsЗаданиеLesson 4.1.2 Applications Logic CheckВидеоLesson 4.1.3 Buyer ConceptsВидеоKnowledge Check: Buyer ConceptsЗаданиеLesson 4.1.4 Applications Logic Check 1ВидеоLesson 4.1.5 Applications Logic Check 2Видео

Lesson 4.2: Special Basis Adjustments

Lesson Objectives - Special Basis AdjustmentsВидеоLesson 4.2.1 Concepts: Part 1ВидеоKnowledge Check: Special Basis Adjustments ConceptsЗаданиеLesson 4.2.2 Applications Logic CheckВидео

Lesson 4.3: Other Dispositions

Lesson Objectives - Other DispositionsВидеоLesson 4.3.1 Concepts: Part 1ВидеоKnowledge Check: Other Dispositions ConceptsЗаданиеLesson 4.3.2 Applications Logic CheckВидео

Lesson 4.4: Partnership Termination

Lesson Objectives - Partnership TerminationВидеоLesson 4.4.1 Concepts: Part 1ВидеоKnowledge Check: Partnership Termination ConceptsЗаданиеLesson 4.4.2 Applications Logic CheckВидео

Lesson 4.5: Module 4 Wrap-Up

Partnership Sales and Terminations Wrap-UpВидеоPartnership Sales and Terminations QuizЗадание
05Module 5: Other Pass-Through Entities23 материалов

Lesson 5.0: Module 5 Introduction

Other Pass-Through Entities OverviewВидеоModule 5 Overview ЧтениеModule 5 ReadingsЧтение

Lesson 5.1: Limited Liability Companies

Lesson 5.1 Limited Liability CompaniesВидеоKnowledge Check: Limited Liability CompaniesЗадание

Lesson 5.2: Limited Liability Partnerships

Lesson 5.2 Limited Liability PartnershipsВидеоKnowledge Check: Limited Liability PartnershipsЗадание

Lesson 5.3: Family Partnerships

Lesson 5.3 Family PartnershipsВидеоKnowledge Check: Family PartnershipsЗадание

Lesson 5.4: Subchapter S Corporations

Lesson Objectives - Subchapter S CorporationsВидеоLesson 5.4.1 BackgroundsВидеоKnowledge Check: Subchapter S Corporations BackgroundsЗаданиеLesson 5.4.2 QualificationsВидеоKnowledge Check: Subchapter S Corporations QualificationsЗаданиеLesson 5.4.3 Subchapter S ElectionВидео

Lesson 5.5: Module 5 Wrap-Up

Other Pass-Through Entities Wrap-UpВидеоOther Pass-Through Entities QuizЗадание
06Module 6: S Corporation Operations32 материалов

Lesson 6.0: Module 1 Introduction

S Corporation Operations Overview ВидеоModule 6 OverviewЧтениеModule 6 ReadingsЧтение

Lesson 6.1: Income Measurement and Allocation

Lesson Objective - Income Measurement and AllocationВидеоLesson 6.1.1 Concepts: Part 1ВидеоKnowledge Check: Income Measurement and Allocation ConceptsЗаданиеLesson 6.1.2 Applications Logic Check 1ВидеоLesson 6.1.3 Applications Logic Check 2ВидеоLesson 6.1.4 Applications Logic Check 3Видео

Lesson 6.2: Shareholder Basis Determination

Lesson Objective - Shareholder Basis DeterminationВидеоLesson 6.2.1 Concepts: Part 1ВидеоKnowledge Check: Shareholder Basis Determination ConceptsЗаданиеLesson 6.2.2 Applications Logic CheckВидео

Lesson 6.3: Shareholder Loss Limitations

Lesson Objective - Shareholder Loss LimitationsВидеоLesson 6.3.1 Concepts: Part 1ВидеоKnowledge Check: Shareholder Loss Limitations ConceptsЗаданиеLesson 6.3.2 Applications Logic Check 1ВидеоLesson 6.3.3 Applications Logic Check 2Видео

Lesson 6.4: Distributions to Shareholders

Lesson Objective - Distributions to ShareholdersВидеоLesson 6.4.1 Operating: Concepts ВидеоKnowledge Check: Distributions to Shareholders ConceptsЗаданиеLesson 6.4.2 Operating: Applications Logic Check 1ВидеоLesson 6.4.3 Operating: Applications Logic Check 2ВидеоLesson 6.4.4 Operating: Applications Logic Check 3Видео

Lesson 6.5: Special Taxes and Other Issues

Lesson Objectives - Special Taxes and Other IssuesВидеоLesson 6.5.1 Special TaxesВидеоKnowledge Check: Special TaxesЗаданиеLesson 6.5.2 Other IssuesВидео

Lesson 6.6: Module Review

S Corporation Operations Wrap-UpВидеоS Corporation Operations QuizЗадание
07Module 7: Professional Tax Practice and Ethics27 материалов

Lesson 7.0: Module 7 Introduction

Professional Tax Practice and Ethics OverviewВидеоModule 7 OverviewЧтениеModule 7 ReadingsЧтение

Lesson 7.1: Tax Enforcement

Lesson Objective - Tax EnforcementВидеоLesson 7.1.1 The IRS MissionВидеоKnowledge Check: The IRS MissionЗаданиеLesson 7.1.2 Structure of the IRSВидеоKnowledge Check: Structure of the IRSЗаданиеLesson 7.1.3 Powers of the IRSВидеоKnowledge Check: Powers of the IRSЗаданиеLesson 7.1.4 Tax Return AuditsВидеоKnowledge Check: The Tax Return AuditsЗаданиеLesson 7.1.5 The Tax GapВидео

Lesson 7.2: Taxpayer Penalties

Lesson 7.2.1 Taxpayer PenaltiesВидеоKnowledge Check: Taxpayer PenaltiesЗаданиеLesson 7.2.2 Civil PenaltiesВидеоKnowledge Check: Civil PenaltiesЗаданиеLesson 7.2.3 Criminal PenaltiesВидео

Lesson 7.3: Regulation of Tax Advisers

Lesson Objectives - Regulation of Tax AdvisersВидеоLesson 7.3.1 Circular 230ВидеоKnowledge Check: Circular 230ЗаданиеLesson 7.3.2 AICPA StandardsВидеоKnowledge Check: AICPA StandardsЗаданиеLesson 7.3.3 Tax Adviser PenaltiesВидео

Lesson 7.4: Module Review

Professional Tax Practice and Ethics Wrap-UpВидеоProfessional Tax Practice and Ethics QuizЗадание
08Module 8: Strategic Organizational Form Choice15 материалов

Lesson 8.0: Module 8 Introduction

Strategic Organizational Form Choice OverviewВидеоModule 8 OverviewЧтениеModule 8 ReadingsЧтение

Lesson 8.1: Organizational Form Dilemma

Lesson 8.1 Organizational Form DilemmaВидео

Lesson 8.2: C Corporation

Lesson 8.2 C CorporationВидео

Lesson 8.3: Partnership or LLC

Lesson 8.3 Partnership or LLCВидео

Lesson 8.4: S Corporation

Lesson 8.4 S CorporationВидео

Lesson 8.5: Summary and Recommendation

Lesson 8.5 Summary and RecommendationВидео

Lesson 8.6: Module Review

Strategic Organizational Form Choice Wrap-UpВидеоStrategic Organizational Form Choice QuizЗаданиеCourse Wrap-UpЧтениеFinal Reflection: What will you do with it?ОбсуждениеCongratulations on completing the course!ЧтениеGet Your Course CertificateЧтение
Knowledge Check: Outside Basis AdjustmentsЗадание
Lesson 3.2.4 Applications Logic CheckВидео
Lesson 3.2.5 Concepts IIIВидео
Knowledge Check: Proportionate Liquidating Distributions Concepts IIIЗадание
Lesson 3.2.6 Applications Logic Check 1Видео
Lesson 3.2.7 Applications Logic Check 2Видео
Lesson 3.2.7 Concepts IVВидео
Knowledge Check: Proportionate Liquidating Distributions Concepts IVЗадание
Lesson 3.2.8 Applications Logic Check 1Видео
Lesson 3.2.9 Applications Logic Check 2Видео
Lesson 3.2.10 Concepts VВидео
Lesson 3.2.11 Applications Logic CheckВидео
Knowledge Check: Subchapter S ElectionЗадание
Lesson 5.4.4 Compliance ProceduresВидео
Lesson 5.4.5 Applications Logic Check 1Видео
Lesson 5.4.6 Applications Logic Check 2Видео
Lesson 5.4.7 Applications Logic Check 3Видео
Lesson 5.4.8 Applications Logic Check 4Видео
Lesson 6.4.5 Liquidating: ConceptsВидео
Lesson 6.4.6 Liquidating: Applications Logic CheckВидео
Knowledge Check: Tax Adviser PenaltiesЗадание
Course-End SurveyPLUGIN