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.
U.S. Federal Taxation 專項課程伊利诺伊大学香槟分校課程信息
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第 3 門課程（共 5 門）
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中級
完成時間大約為32 小時
英語（English）
字幕：英語（English）
可分享的證書
完成後獲得證書
100% 在線
立即開始，按照自己的計劃學習。
第 3 門課程（共 5 門）
可靈活調整截止日期
根據您的日程表重置截止日期。
中級
完成時間大約為32 小時
英語（English）
字幕：英語（English）
提供方
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.
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此 課程 隸屬於 伊利诺伊大学香槟分校 提供的 100% 在線 Master of Science in Accountancy (iMSA)。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。
教學大綱 - 您將從這門課程中學到什麼
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.
完成時間為 1 小時
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 Quiz30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.
完成時間為 2 小時
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 Check30分鐘
Lesson 1.2 Knowledge Check10分鐘
Lesson 1.3 Knowledge Check8分鐘
Module 1 Quiz30分鐘
完成時間為 4 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.
完成時間為 4 小時
14 個視頻 （總計 59 分鐘）, 1 個閱讀材料, 6 個測驗
14 個視頻
Income Tax Formulas8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: Applications5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
1 個閱讀材料
Module 2 Overview and Resources10分鐘
6 個練習
Lesson 2.1 Knowledge Check10分鐘
Lesson 2.2 Knowledge Check30分鐘
Lesson 2.3 Knowledge Check30分鐘
Lesson 2.4 Knowledge Check30分鐘
Lesson 2.5 Knowledge Check30分鐘
Module 2 Quiz20分鐘
完成時間為 4 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.
完成時間為 4 小時
17 個視頻 （總計 118 分鐘）, 1 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
1 個閱讀材料
Module 3 Overview and Resources10分鐘
4 個練習
Lesson 3.1 Knowledge Check30分鐘
Lesson 3.3 Knowledge Check30分鐘
Lesson 3.4 Knowledge Check30分鐘
Module 3 Quiz20分鐘
完成時間為 4 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.
完成時間為 4 小時
14 個視頻 （總計 62 分鐘）, 1 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
1 個閱讀材料
Module 4 Overview and Resources10分鐘
7 個練習
Lesson 4.1 Knowledge Check30分鐘
Lesson 4.2 Knowledge Check30分鐘
Lesson 4.3 Knowledge Check30分鐘
Lesson 4.4 Knowledge Check30分鐘
Lesson 4.5 Knowledge Check8分鐘
Lesson 4.6 Knowledge Check30分鐘
Module 4 Quiz20分鐘
審閱
來自TAXATION OF BUSINESS ENTITIES I: CORPORATIONS的熱門評論
由 BF 提供2020年6月4日
Some of the questions are overly tricky where the focus for me is on understanding the question rather than the substance. The instructor speaks a little too quickly.
由 NM 提供2018年10月4日
Excellent Course Structure. But need more Comprehensive Form 1120 Tax Return Series Problems for more practice & retention for a US Tax Career.
由 VD 提供2019年12月24日
The instructor is good. The course material is exhaustive and all efforts are taken to cover all relevant material.
由 CS 提供2019年11月3日
Michael was a pretty active and animated instructor
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.
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