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US Corporate Income Taxation and Policies · LearnSpace
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US Corporate Income Taxation and Policies

Курс от Minnesota State University, Mankato
Начальный≈ 13.4 чАнглийский
О курсеНавыкиПрограммаПреподаватели

О курсе

This course provides a comprehensive introduction to United States (US) Corporate Income Tax and Policies, tailored for beginners with a basic understanding of individual income tax. Participants will learn about the significance of corporate income taxation, the concept of double taxation, and how corporate tax policies influence business decisions. The course will also cover recent tax reforms, the impact of corporate tax rates on economic growth, and the formation of corporations, including a comparison of S-Corporations and C-Corporations from a tax perspective. Additionally, learners will explore tax benefits, liabilities, key tax forms, and the process of filing corporate tax returns, along with the implications of corporate mergers, acquisitions, and restructuring.

Навыки, которые вы освоите

Corporate TaxIncome TaxTax PreparationTax ComplianceMergers & AcquisitionsTax ReturnsTaxTax PlanningCompliance ManagementTax LawsTax Management

Программа курса

8 модулей · 54 учебных материалов

01Introduction to US Corporate Taxation9 материалов

Lesson

Welcome to US Corporate Income Tax and PoliciesВидеоResource: Annual Limits GuideЧтениеWhy Corporate Income Tax Matters in the USВидеоCore Concepts: Corporate Tax Basics and Double TaxationЧтение

Учитесь у экспертов

Cody Warren, CFP®, CPA

Professional Training Consultant

US Corporate Income Taxation and Policies
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Обучение на Coursera

≈ 13.4 ч

8 модулей

Язык: Английский

Часть программы вашего университета
How Tax Policy Shapes Corporate Decisions: Examples and WalkthroughsВидео
History of US Corporate TaxationЧтение
Discussion: Evaluating Double Taxation and Policy Trade-OffsОбсуждение
Knowledge Check: Corporate Tax BasicsЗадание
Graded Assessment: Corporate Tax BasicsЗадание
02Forming a Corporation and Entity Choice7 материалов

Lesson

Why Entity Choice Matters for Founders and Tax OutcomesВидеоKey Concepts: C Corporation vs S Corporation, Basic Tax TermsЧтениеHow: Step-by-Step Formation Process for a CorporationВидеоHow Taxes Differ: Illustrated Examples of S-Corp and C-Corp OutcomesЧтениеDiscussion: Shareholder Roles, Compensation, and Tax ConsequencesОбсуждениеKnowledge Check: Formation Steps and Tax EffectsЗаданиеGraded Assessment: Formation Steps and Tax EffectsЗадание
03Calculating Corporate Tax and Filing Basics7 материалов

Lesson

Why Calculating Corporate Tax and Filing Correctly MattersВидеоCore Concepts — Taxable Income, Credits, Deductions, and Filing WindowsЧтениеStep-by-Step Calculation of Corporate Tax Liability (Worked Example)ВидеоApply: Compute Tax Liability for a Sample CorporationЧтениеKnowledge Check: Compute Tax, Apply Credits, and Complete Form FieldsЗаданиеReflection Discussion: Filing Steps, Common Administrative Traps, and AMT ConsiderationsОбсуждениеGraded Assessment: Compute Tax, Apply Credits, and Complete Form FieldsЗадание
04Distributions, Dividends, and Liquidations7 материалов

Lesson

Why Distributions, Dividends, and Liquidations Matter for Owners and AdvisorsВидеоCore Concepts: Types of Distributions, Basis, and Tax TerminologyЧтениеTax Treatment of Cash and Property DistributionsВидеоAccumulated Earnings Tax and Sample Scenarios ВидеоCase Study — Tax Consequences of a Property Distribution and a Corporate LiquidationЧтениеKnowledge Check: Distributions, Dividends, AET, and LiquidationsЗаданиеGraded Assessment: Distributions, Dividends, AET, and LiquidationЗадание
05Dissolution, Reorganizations, Mergers, and Acquisitions8 материалов

Lesson

Why Corporate Restructuring, M&A, and Dissolution MatterВидеоCore Tax Concepts for Dissolution, Reorganization, and M&AЧтениеWalkthrough — Tax Mechanics of a Corporate Dissolution (Worked Example)ВидеоTax Considerations in Mergers and AcquisitionsЧтениеTax Treatment of Corporate Reorganizations (Types and Tests)ЧтениеReflection Discussion: Lessons Learned and Implications for PracticeОбсуждениеKnowledge Check: Dissolution, Reorganizations, and M&A Tax TreatmentЗаданиеGraded Assessment: Dissolution, Reorganizations, and M&A Tax TreatmentЗадание
06Compliance, Enforcement, and Professional Roles8 материалов

Lesson

Why Enforcement Matters: IRS, Corporate Behavior, and Real-World StakesВидеоIRS Structure, Enforcement Authorities, and Common Compliance PitfallsЧтениеHow Enforcement Works: Case Walkthrough of an IRS Corporate AuditВидеоWhat Advisors Do: Professional Roles, Ethical Duties, and Engagement ModelsЧтениеTax Shelters, Abusive Transactions, and Legal Implications ЧтениеReflection: Advisor Choices and Stakeholder Trade-OffsОбсуждениеKnowledge Check: Penalties, Procedures, and Advisor ResponsesЗаданиеGraded Assessment: Penalties, Procedures, and Advisor ResponsesЗадание
07State Corporate Income Taxes6 материалов

Lesson

Why State Taxes Matter for Corporate Income and Business DecisionsВидеоOverview of State Corporate Tax Systems, Nexus, and Apportionment RulesЧтениеHow to Compute State Tax Consequences: Worked WalkthroughsВидеоDiscussion: Trade-Offs When Expanding into New StatesОбсуждениеKnowledge Check: Nexus, Apportionment, and State AdjustmentsЗаданиеGraded Assessment: Nexus, Apportionment, and State AdjustmentsЗадание
08Comprehensive Assessment2 материалов

Final Exam

Comprehensive AssessmentЗаданиеCongratulations!Видео