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.
本課程是 U.S. Federal Taxation 專項課程 專項課程的一部分
Taxation of Business Entities I: Corporations
教學大綱 - 您將從這門課程中學到什麼
週
1完成時間為 1 小時
Course Orientation
In this module, you will become familiar with the course, your instructor, your classmates, and our learning environment. This orientation will also help you obtain the technical skills required to navigate and be successful in this course.
2 個視頻 （總計 7 分鐘）, 4 個閱讀材料, 1 個測驗
4 個閱讀材料
Syllabus10分鐘
About the Discussion Forums10分鐘
Update Your Profile10分鐘
Build a Learning Community with Social Media10分鐘
1 個練習
Orientation Quiz8分鐘
完成時間為 2 小時
Module 1: Overview of Business Taxation
In this module, you will review the basics of tax law, which includes the origins of taxation, the three sources of tax law, the hierarchy of tax law, and judicial doctrines. Next, you will cover the fundamental features of the different organizational forms: sole proprietorship, partnership, corporation, and limited liability corporation. There will also be a discussion on strategic form choice. Finally, you will be introduced to entity classification for tax purposes.
11 個視頻 （總計 46 分鐘）, 1 個閱讀材料, 4 個測驗
11 個視頻
Lesson 1.1.1 Origins of Taxation3分鐘
Lesson 1.1.2 Sources of Tax Law: Statutory3分鐘
Lesson 1.1.3 Sources of Tax Law: Administrative6分鐘
Lesson 1.1.4 Sources of Tax Law: Judicial3分鐘
Lesson 1.1.5 Judicial Doctrines4分鐘
Lesson 1.1.6 Hierarchy of Tax Law Sources1分鐘
Lesson 1.2.1 Fundamental Features6分鐘
Lesson 1.2.2 Strategic Form Choice8分鐘
Tax Entity Classification3分鐘
Module 1 Wrap-Up1分鐘
1 個閱讀材料
Module 1 Overview and Resources10分鐘
4 個練習
Lesson 1.1 Knowledge Check10分鐘
Lesson 1.2 Knowledge Check10分鐘
Lesson 1.3 Knowledge Check8分鐘
Module 1 Quiz20分鐘
週
2完成時間為 2 小時
Module 2: Corporate Income Taxation
In this module, you will compare the tax formula for C corporations with the tax formula for individuals. Next, you will examine special tax deductions available only to corporations, such as the dividends received deduction, and the organizational expenditures deduction. You will learn how to calculate corporate income tax liability and compute the corporate Alternative Minimum Tax (AMT). This module will also discuss book-tax differences, and finally, it will discuss compliance procedures.
14 個視頻 （總計 60 分鐘）, 2 個閱讀材料, 6 個測驗
14 個視頻
Income Tax Formulas9分鐘
Lesson 2.2.1 Dividends Received Deduction: Concepts3分鐘
Lesson 2.2.2 Dividends Received Deduction: Applications6分鐘
Lesson 2.2.3 Organizational Expenditures Deduction: Concepts2分鐘
Lesson 2.2.4 Organizational Expenditures Deduction: Applications6分鐘
Lesson 2.3.1 Regular Corporate Income Tax Liability: Concepts4分鐘
Lesson 2.3.2 Regular Corporate Income Tax Liability: Applications1分鐘
Lesson 2.4 Corporate Alternative Minimum Tax4分鐘
Lesson 2.5.1 Penalty Taxes on Corporate Accumulations4分鐘
Lesson 2.5.2 Related Corporations3分鐘
Book-Tax Differences6分鐘
Compliance Procedures2分鐘
Module 2 Wrap-Up1分鐘
2 個閱讀材料
Module 2 Overview and Resources10分鐘
Week 2 Live Session Slides10分鐘
6 個練習
Lesson 2.1 Knowledge Check10分鐘
Lesson 2.2 Knowledge Check4分鐘
Lesson 2.3 Knowledge Check2分鐘
Lesson 2.4 Knowledge Check2分鐘
Lesson 2.5 Knowledge Check2分鐘
Module 2 Quiz20分鐘
週
3完成時間為 3 小時
Module 3: Corporate Formation I
In this module, you will review the taxation of property transactions. You will be introduced to the Sunchaser Shakery which is a firm that you will apply concepts to. Then, you will examine the nonrecognition provisions in property-for-stock transactions and consider possible exceptions and conditions.
17 個視頻 （總計 118 分鐘）, 2 個閱讀材料, 4 個測驗
17 個視頻
Lesson 3.1.1. Acquisition and Disposition4分鐘
Lesson 3.1.2 Recognition2分鐘
Lesson 3.1.3 Character3分鐘
Lesson 3.1.4 Recapture6分鐘
Lesson 3.1.5 Recapping Recapture2分鐘
Sunchaser Shakery2分鐘
Introduction to Non-Recognition Provisions3分鐘
Lesson 3.3.1 Non-Recognition Provisions: Concepts5分鐘
Lesson 3.3.2 Non-Recognition Provisions: Applications13分鐘
Lesson 3.4.1 Basis Determination & Holding Period: Concepts4分鐘
Lesson 3.4.2 Basis Determination & Holding Period: Applications15分鐘
Lesson 3.5.1 Built-In Loss Property: Concepts4分鐘
Lesson 3.5.2 Built-In Loss Property: Applications15分鐘
Lesson 3.6.1 Treatment of “Boot”: Concepts3分鐘
Lesson 3.6.2 Treatment of “Boot”: Applications27分鐘
Module 3 Wrap-Up1分鐘
2 個閱讀材料
Module 3 Overview and Resources10分鐘
Week 3 Live Session Slides10分鐘
4 個練習
Lesson 3.1 Knowledge Check10分鐘
Lesson 3.3 Knowledge Check10分鐘
Lesson 3.4 Knowledge Check8分鐘
Module 3 Quiz20分鐘
週
4完成時間為 2 小時
Module 4: Corporate Formation II
In this module, you will continue to explore property-for-stock transactions. Assumption of liabilities and transfer of services along with property will be introduced. Next, you will examine the effects of capital contributions on corporations, shareholders, and non-shareholders. You will also analyze the rules for debt and equity regarding capital structure. Finally, investor losses due to worthlessness of debt/equity investments and bad debts will be discussed.
14 個視頻 （總計 62 分鐘）, 2 個閱讀材料, 7 個測驗
14 個視頻
Lesson 4.1.1 Assumption of Liabilities: Concepts3分鐘
Lesson 4.1.2 Assumption of Liabilities: Applications15分鐘
Lesson 4.2.1 Property and Services: Concepts2分鐘
Lesson 4.2.2 Property and Services: Applications6分鐘
Lesson 4.3.1 Capital Contributions: Concepts3分鐘
Lesson 4.3.2 Capital Contributions: Applications2分鐘
Lesson 4.4.1 Debt versus Equity: Concepts6分鐘
Lesson 4.4.2 Debt versus Equity: Applications2分鐘
Lesson 4.5.1 Investor Losses: Concepts4分鐘
Lesson 4.5.2 Investor Losses: Applications3分鐘
Lesson 4.6.1 Small Business Stock: Concepts4分鐘
Lesson 4.6.2 Small Business Stock: Applications2分鐘
Module 4 Wrap-Up1分鐘
2 個閱讀材料
Module 4 Overview and Resources10分鐘
Week 4 Live Session Slides10分鐘
7 個練習
Lesson 4.1 Knowledge Check8分鐘
Lesson 4.2 Knowledge Check8分鐘
Lesson 4.3 Knowledge Check8分鐘
Lesson 4.4 Knowledge Check8分鐘
Lesson 4.5 Knowledge Check8分鐘
Lesson 4.6 Knowledge Check8分鐘
Module 4 Quiz20分鐘
4.6
6 條評論來自Taxation of Business Entities I: Corporations的熱門評論
Excellent Course Structure. But need more Comprehensive Form 1120 Tax Return Series Problems for more practice & retention for a US Tax Career.
Michael was a pretty active and animated instructor
講師
Michael P Donohoe, PhD, CPA
Associate Professor of Accountancy and PwC Faculty FellowDepartment of Accountancy, Gies College of Business
立即開始攻讀碩士學位
此 課程 隸屬於 伊利诺伊大学香槟分校 提供的 100% 在線 Master in Computer Science。如果您被錄取參加全部課程，您的課程將計入您的學位學習進程。
關於 伊利诺伊大学香槟分校
The University of Illinois at Urbana-Champaign is a world leader in research, teaching and public engagement, distinguished by the breadth of its programs, broad academic excellence, and internationally renowned faculty and alumni. Illinois serves the world by creating knowledge, preparing students for lives of impact, and finding solutions to critical societal needs.
關於 U.S. Federal Taxation 專項課程
This Specialization introduces the U.S. federal tax system via conceptual and applied material. Learners will be able to apply basic principles to settings involving individuals, corporations, and other business entities, complete key components of major, individual U.S. federal tax returns, and identify tax-related strategies and implications of structuring transactions and organizations.
常見問題
我什么时候能够访问课程视频和作业？
注册以便获得证书后，您将有权访问所有视频、测验和编程作业（如果适用）。只有在您的班次开课之后，才可以提交和审阅同学互评作业。如果您选择在不购买的情况下浏览课程，可能无法访问某些作业。
我订阅此专项课程后会得到什么？
您注册课程后，将有权访问专项课程中的所有课程，并且会在完成课程后获得证书。您的电子课程证书将添加到您的成就页中，您可以通过该页打印您的课程证书或将其添加到您的领英档案中。如果您只想阅读和查看课程内容，可以免费旁听课程。
退款政策是如何规定的？
有助学金吗？
還有其他問題嗎？請訪問 學生幫助中心。