課程信息
18,435

第 4 門課程(共 5 門)

100% 在線

立即開始,按照自己的計劃學習。

可靈活調整截止日期

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中級

完成時間大約為31 小時

建議:8 weeks of study, 6-8 hours/week...

英語(English)

字幕:英語(English)

第 4 門課程(共 5 門)

100% 在線

立即開始,按照自己的計劃學習。

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31 小時

建議:8 weeks of study, 6-8 hours/week...

英語(English)

字幕:英語(English)

教學大綱 - 您將從這門課程中學到什麼

1
完成時間為 1 小時

Introduction to Course

In this module, you will become familiar with the course, your instructor and 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
2 個視頻
About Prof Donohoe2分鐘
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 3 小時

Module 1 Partnership Formation

In this module, you will be introduced to partnerships. We will delve into the formation of partnerships along with the characteristics that differentiate this form of business from other U.S. entities. This module focuses on the eligibility of legal ‘persons’ to form a partnership and the nonrecognition provisions and holding periods that apply to the contribution of such capital. Exceptions to the nonrecognition rules will be highlighted along with additional elections and treatments available to partnership formation....
17 個視頻 (總計 61 分鐘), 2 個閱讀材料, 11 個測驗
17 個視頻
Lesson 1.1.1 Partnerships4分鐘
Lesson 1.1.2 Legal Framework2分鐘
Lesson 1.1.3 Special Basis Concepts2分鐘
Lesson 1.1.4 Other Issues4分鐘
Lesson 1.2.1 Nonrecognition Provision: Concepts3分鐘
Lesson 1.2.2 Nonrecognition Provision: Applications2分鐘
Lesson 1.3.1 Basis Determination & Holding Period: Concepts4分鐘
Lesson 1.3.2 Basis Determination & Holding Period: Applications8分鐘
Lesson 1.4.1 Nonrecognition Exceptions: Concepts4分鐘
Lesson 1.4.2 Nonrecognition Exceptions: Applications3分鐘
Lesson 1.4.3 Other Issues1分鐘
Lesson 1.5.1 Initial Costs4分鐘
Lesson 1.5.2 Accounting Methods2分鐘
Lesson 1.5.3 Tax Year3分鐘
Lesson 1.5.4 Applications6分鐘
Module 1 Wrap-Up46
2 個閱讀材料
Module 1 Overview and Resources10分鐘
Module 1 Live Session Slides10分鐘
11 個練習
Lesson 1.1.1 Knowledge Check8分鐘
Lesson 1.1.2 Knowledge Check8分鐘
Lesson 1.1.4 Knowledge Check8分鐘
Lesson 1.2.1 Knowledge Check8分鐘
Lesson 1.3.1 Knowledge Check8分鐘
Lesson 1.4.1 Knowledge Check8分鐘
Lesson 1.4.3 Knowledge Check8分鐘
Lesson 1.5.1 Knowledge Check8分鐘
Lesson 1.5.2 Knowledge Check8分鐘
Lesson 1.5.3 Knowledge Check8分鐘
Module 1 Quiz16分鐘
2
完成時間為 2 小時

Module 2 Partnership Operations

In this module, you will be introduced to the operations of a partnership. We will examine how the operations of a partnership are a conduit by which transactions “pass through” to the partners. The module focuses on how the partnership measures and allocates the income based on the partner’s distributive share in accordance with the appropriate means of reporting. Next, we will discuss the appropriate adjustments to the partner’s outside tax basis in relation to the income, loss, and liability claims of the partnership. Finally, we will discuss the loss and related party limitations imposed on the partnership....
13 個視頻 (總計 58 分鐘), 2 個閱讀材料, 6 個測驗
13 個視頻
Lesson 2.1.1 Income Measurement & Reporting: Concepts4分鐘
Lesson 2.1.2 Income Measurement & Reporting: Applications3分鐘
Lesson 2.2.1 Partner’s Distributive Share: Concepts5分鐘
Lesson 2.2.2 Partner’s Distributive Share: Applications3分鐘
Lesson 2.3.1 Outside Basis Adjustments: Concepts5分鐘
Lesson 2.3.2 Outside Basis Adjustments: Applications7分鐘
Lesson 2.4 Partners' Deduction for Qualified Business Income9分鐘
Lesson 2.5.1 Partner Loss Limitations: Concepts4分鐘
Lesson 2.5.2 Partner Loss Limitations: Applications5分鐘
Lesson 2.6.1 Related Transactions: Concepts2分鐘
Lesson 2.6.2 Related Transactions: Applications3分鐘
Module 2 Wrap-Up56
2 個閱讀材料
Module 2 Overview and Resources10分鐘
Module 2 Live Session Slides10分鐘
6 個練習
Lesson 2.1.1 Knowledge Check8分鐘
Lesson 2.2.1 Knowledge Check8分鐘
Lesson 2.3.1 Knowledge Check8分鐘
Lesson 2.5.1 Knowledge Check8分鐘
Lesson 2.6.1 Knowledge Check8分鐘
Module 2 Quiz16分鐘
3
完成時間為 3 小時

Module 3 Partnership Distributions

In this module, you will be introduced to the tax treatments of partnership distributions. We will first determine what is a distribution and how it is different from a partner’s share of partnership earnings. Partnership distributions will be further classified into proportionate operating, proportionate liquidating, and disproportionate distributions. We will then discuss the nonrecognition principle of partnership distributions, loss limitations, and exceptions to these general rules....
18 個視頻 (總計 76 分鐘), 2 個閱讀材料, 8 個測驗
18 個視頻
Lesson 3.1.1 Concepts I8分鐘
Lesson 3.1.2 Applications I2分鐘
Lesson 3.1.3 Concepts II3分鐘
Lesson 3.1.4 Applications II7分鐘
Lesson 3.2.1 Concepts I5分鐘
Lesson 3.2.2 Applications I2分鐘
Lesson 3.2.3 Concepts II2分鐘
Lesson 3.2.4 Applications II2分鐘
Lesson 3.2.5 Concepts III1分鐘
Lesson 3.2.6 Applications III8分鐘
Lesson 3.2.7 Concepts IV2分鐘
Lesson 3.2.8 Applications IV11分鐘
Lesson 3.2.9 Concepts V57
Lesson 3.2.10 Applications V6分鐘
Lesson 3.3.1 Disproportionate Distributions: Concepts2分鐘
Lesson 3.3.2 Disproportionate Distributions: Applications2分鐘
Module 3 Wrap-Up1分鐘
2 個閱讀材料
Module 3 Overview and Resources10分鐘
Module 3 Live Session Slides10分鐘
8 個練習
Lesson 3.1.1 Knowledge Check8分鐘
Lesson 3.1.3 Knowledge Check8分鐘
Lesson 3.2.1 Knowledge Check8分鐘
Lesson 3.2.3 Knowledge Check8分鐘
Lesson 3.2.5 Knowledge Check8分鐘
Lesson 3.2.7 Knowledge Check8分鐘
Lesson 3.3 Knowledge Check8分鐘
Module 3 Quiz16分鐘
4
完成時間為 2 小時

Module 4 Partnership Sales and Terminations

In this module, you will be introduced to the tax consequences of selling and terminating a partnership interest. We will explore the tax consequences to the buyer and seller in a transaction to sell a partner’s interest. You will learn to differentiate between sales subject to capital and ordinary gain. Since the partner’s capital account and tax basis often differ at the point of sale, you will learn about the § 754 election, which allows the buyer to step up the inside basis in the partnership. Finally, we will discuss the implications of partnership termination. ...
13 個視頻 (總計 39 分鐘), 2 個閱讀材料, 6 個測驗
13 個視頻
Introduction to Sale of Partnership Interest2分鐘
Lesson 4.1.1 Seller Concepts2分鐘
Lesson 4.1.2 Seller Applications4分鐘
Lesson 4.1.3 Buyer Concepts1分鐘
Lesson 4.1.4 Buyer Applications2分鐘
Lesson 4.2.1 Special Basis Adjustment: Concepts6分鐘
Lesson 4.2.2 Special Basis Adjustment: Applications3分鐘
Lesson 4.3.1 Other Dispositions: Concepts4分鐘
Lesson 4.3.2 Other Dispositions: Applications1分鐘
Lesson 4.4.1 Partnership Termination: Concepts5分鐘
Lesson 4.4.2 Partnership Termination: Applications1分鐘
Module 4 Wrap-Up1分鐘
2 個閱讀材料
Module 4 Overview and Resources10分鐘
Module 4 Live Session Slides10分鐘
6 個練習
Lesson 4.1.1 Knowledge Check8分鐘
Lesson 4.1.3 Knowledge Check8分鐘
Lesson 4.2.1 Knowledge Check8分鐘
Lesson 4.3.1 Knowledge Check8分鐘
Lesson 4.4.1 Knowledge Check8分鐘
Module 4 Quiz12分鐘
5
完成時間為 2 小時

Module 5 Other Pass-Through Entities

In this module, we will examine the concepts of pass-through entities with an introduction to other pass-through business models. We will analyze limited liability companies (LLC), limited liability partnerships (LLP), family partnerships, and Subchapter S corporations (S corp). We will discuss the unincorporated nature of the LLC, which offers both the limited liability of a corporation and the tax implications of a partnership. Next, we will discuss LLP and family partnership. We will also explore the increased limitation to liability and eligibility requirements necessary. Finally, we will analyze the qualifications and procedures for a corporation to elect S corporation status....
10 個視頻 (總計 30 分鐘), 2 個閱讀材料, 7 個測驗
10 個視頻
Limited Liability Companies5分鐘
Limited Liability Partnerships2分鐘
Family Partnerships2分鐘
Lesson 5.4.1 Background4分鐘
Lesson 5.4.2 Qualifications2分鐘
Lesson 5.4.3 Subchapter S Election2分鐘
Lesson 5.4.4 Compliance Procedures1分鐘
Lesson 5.4.5 Applications3分鐘
Module 5 Wrap-Up1分鐘
2 個閱讀材料
Module 5 Overview and Resources10分鐘
Module 5 Live Session Slides10分鐘
7 個練習
Lesson 5.1 Knowledge Check8分鐘
Lesson 5.2 Knowledge Check8分鐘
Lesson 5.3 Knowledge Check8分鐘
Lesson 5.4.1 Knowledge Check8分鐘
Lesson 5.4.2 Knowledge Check8分鐘
Lesson 5.4.3 Knowledge Check8分鐘
Module 5 Quiz16分鐘
6
完成時間為 2 小時

Module 6 S Corporation Operations

In this module, we will further examine the specifications of electing S corporation status. We will explore income measurement and allocation methods followed in passing through the earnings to the shareholders; including the differentiation between ordinary items and separately stated items. Next, we will discuss the calculation of the shareholder’s basis in the S corporation and how it is adjusted in accordance with company earnings. We will also explore loss limitations with respect to the shareholder’s tax basis and at-risk basis. Accordingly, you will be introduced to the implications of distributions from the company to the shareholder with special tax consequences. Finally, we will discuss the exceptions that subject the pass-through to entity level tax....
14 個視頻 (總計 52 分鐘), 2 個閱讀材料, 6 個測驗
14 個視頻
Lesson 6.1.1 Income Measurement & Allocation: Concepts5分鐘
Lesson 6.1.2 Income Measurement & Allocation: Applications5分鐘
Lesson 6.2.1 Shareholder Basis Determination: Concepts3分鐘
Lesson 6.2.2 Shareholder Basis Determination: Applications2分鐘
Lesson 6.3.1 Shareholder Loss Limitations: Concepts5分鐘
Lesson 6.3.2 Shareholder Loss Limitations: Applications4分鐘
Lesson 6.4.1 Operating: Concepts6分鐘
Lesson 6.4.2 Operating: Applications6分鐘
Lesson 6.4.3 Liquidating: Concepts1分鐘
Lesson 6.4.4 Liquidating: Applications2分鐘
Lesson 6.5.1 Special Taxes4分鐘
Lesson 6.5.2 Other Issues1分鐘
Module 6 Wrap-Up57
2 個閱讀材料
Module 6 Overview and Resources10分鐘
Module 6 Live Session Slides10分鐘
6 個練習
Lesson 6.1.1 Knowledge Check8分鐘
Lesson 6.2.1 Knowledge Check8分鐘
Lesson 6.3.1 Knowledge Check8分鐘
Lesson 6.4.1 Knowledge Check8分鐘
Lesson 6.5.1 Knowledge Check8分鐘
Module 6 Quiz18分鐘
7
完成時間為 3 小時

Module 7 Professional Tax Practice & Ethics

In this module, you will examine the ethical guidelines that encompass the professional tax practice. It will begin with a discussion of the mission and authority of the Internal Revenue Service (IRS), the enforcement agency overseeing the professional tax industry. Next, we will highlight the various penalties that can be assessed at the taxpayer level, both civil and criminal. Finally, you will be introduced to the ethical standards imposed upon tax advisors: Circular 230 and AICPA standards....
12 個視頻 (總計 44 分鐘), 2 個閱讀材料, 10 個測驗
12 個視頻
Lesson 7.1.1 The IRS Mission3分鐘
Lesson 7.1.2 Structure of the IRS3分鐘
Lesson 7.1.3 Powers of the IRS2分鐘
Lesson 7.1.4 Tax Return Audits6分鐘
Lesson 7.1.5 The Tax Gap1分鐘
Lesson 7.2.1 Civil Penalties6分鐘
Lesson 7.2.2 Criminal Penalties3分鐘
Lesson 7.3.1 Circular 2306分鐘
Lesson 7.3.2 AICPA Standards4分鐘
Lesson 7.3.3 Tax Adviser Penalties2分鐘
Module 7 Wrap-Up1分鐘
2 個閱讀材料
Module 7 Overview and Resources10分鐘
Module 7 Live Session Slides10分鐘
10 個練習
Lesson 7.1.1 Knowledge Check8分鐘
Lesson 7.1.2 Knowledge Check8分鐘
Lesson 7.1.3 Knowledge Check8分鐘
Lesson 7.1.4 Knowledge Check8分鐘
Lesson 7.2.1 Knowledge Check8分鐘
Lesson 7.2.2 Knowledge Check8分鐘
Lesson 7.3.1 Knowledge Check8分鐘
Lesson 7.3.2 Knowledge Check8分鐘
Lesson 7.3.3 Knowledge Check8分鐘
Module 7 Quiz16分鐘
8
完成時間為 1 小時

Module 8 Strategic Organizational Form Choice

In this module, you will apply the concepts learned from previous lessons on corporate and pass-through entities to designed scenarios. You will analyze organizational form dilemma and four organizational form choices. The module will conclude with a summary and recommendation....
7 個視頻 (總計 19 分鐘), 3 個閱讀材料, 1 個測驗
7 個視頻
Organizational Form Dilemma3分鐘
C Corporation3分鐘
Partnership or LLC4分鐘
S Corporation2分鐘
Summary & Recommendation2分鐘
Module 8 Wrap-Up1分鐘
3 個閱讀材料
Module 8 Overview and Resources10分鐘
Course Wrap-Up10分鐘
Module 8 Live Session Slides10分鐘
1 個練習
Module 8 Quiz20分鐘

講師

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Michael P Donohoe, PhD, CPA

Associate Professor of Accountancy and PwC Faculty Fellow
Department 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 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。

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....
U.S. Federal Taxation

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