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.
本课程是 U.S. Federal Taxation 专项课程 专项课程的一部分
Taxation of Business Entities I: Corporations
教学大纲 - 您将从这门课程中学到什么
周
1完成时间为 1 小时
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 个视频 （总计 7 分钟）, 4 个阅读材料, 1 个测验
4 个阅读材料
Syllabus10分钟
About the Discussion Forums10分钟
Update Your Profile10分钟
Build a Learning Community with Social Media10分钟
1 个练习
Orientation Quiz8分钟
完成时间为 2 小时
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 个视频 （总计 46 分钟）, 1 个阅读材料, 4 个测验
11 个视频
Lesson 1.1.1 Origins of Taxation3分钟
Lesson 1.1.2 Sources of Tax Law: Statutory3分钟
Lesson 1.1.3 Sources of Tax Law: Administrative6分钟
Lesson 1.1.4 Sources of Tax Law: Judicial3分钟
Lesson 1.1.5 Judicial Doctrines4分钟
Lesson 1.1.6 Hierarchy of Tax Law Sources1分钟
Lesson 1.2.1 Fundamental Features6分钟
Lesson 1.2.2 Strategic Form Choice8分钟
Tax Entity Classification3分钟
Module 1 Wrap-Up1分钟
1 个阅读材料
Module 1 Overview and Resources10分钟
4 个练习
Lesson 1.1 Knowledge Check10分钟
Lesson 1.2 Knowledge Check10分钟
Lesson 1.3 Knowledge Check8分钟
Module 1 Quiz20分钟
周
2完成时间为 2 小时
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 个视频 （总计 60 分钟）, 2 个阅读材料, 6 个测验
14 个视频
Income Tax Formulas9分钟
Lesson 2.2.1 Dividends Received Deduction: Concepts3分钟
Lesson 2.2.2 Dividends Received Deduction: Applications6分钟
Lesson 2.2.3 Organizational Expenditures Deduction: Concepts2分钟
Lesson 2.2.4 Organizational Expenditures Deduction: Applications6分钟
Lesson 2.3.1 Regular Corporate Income Tax Liability: Concepts4分钟
Lesson 2.3.2 Regular Corporate Income Tax Liability: Applications1分钟
Lesson 2.4 Corporate Alternative Minimum Tax4分钟
Lesson 2.5.1 Penalty Taxes on Corporate Accumulations4分钟
Lesson 2.5.2 Related Corporations3分钟
Book-Tax Differences6分钟
Compliance Procedures2分钟
Module 2 Wrap-Up1分钟
2 个阅读材料
Module 2 Overview and Resources10分钟
Week 2 Live Session Slides10分钟
6 个练习
Lesson 2.1 Knowledge Check10分钟
Lesson 2.2 Knowledge Check4分钟
Lesson 2.3 Knowledge Check2分钟
Lesson 2.4 Knowledge Check2分钟
Lesson 2.5 Knowledge Check2分钟
Module 2 Quiz20分钟
周
3完成时间为 3 小时
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 个视频 （总计 118 分钟）, 2 个阅读材料, 4 个测验
17 个视频
Lesson 3.1.1. Acquisition and Disposition4分钟
Lesson 3.1.2 Recognition2分钟
Lesson 3.1.3 Character3分钟
Lesson 3.1.4 Recapture6分钟
Lesson 3.1.5 Recapping Recapture2分钟
Sunchaser Shakery2分钟
Introduction to Non-Recognition Provisions3分钟
Lesson 3.3.1 Non-Recognition Provisions: Concepts5分钟
Lesson 3.3.2 Non-Recognition Provisions: Applications13分钟
Lesson 3.4.1 Basis Determination & Holding Period: Concepts4分钟
Lesson 3.4.2 Basis Determination & Holding Period: Applications15分钟
Lesson 3.5.1 Built-In Loss Property: Concepts4分钟
Lesson 3.5.2 Built-In Loss Property: Applications15分钟
Lesson 3.6.1 Treatment of “Boot”: Concepts3分钟
Lesson 3.6.2 Treatment of “Boot”: Applications27分钟
Module 3 Wrap-Up1分钟
2 个阅读材料
Module 3 Overview and Resources10分钟
Week 3 Live Session Slides10分钟
4 个练习
Lesson 3.1 Knowledge Check10分钟
Lesson 3.3 Knowledge Check10分钟
Lesson 3.4 Knowledge Check8分钟
Module 3 Quiz20分钟
周
4完成时间为 2 小时
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 个视频 （总计 62 分钟）, 2 个阅读材料, 7 个测验
14 个视频
Lesson 4.1.1 Assumption of Liabilities: Concepts3分钟
Lesson 4.1.2 Assumption of Liabilities: Applications15分钟
Lesson 4.2.1 Property and Services: Concepts2分钟
Lesson 4.2.2 Property and Services: Applications6分钟
Lesson 4.3.1 Capital Contributions: Concepts3分钟
Lesson 4.3.2 Capital Contributions: Applications2分钟
Lesson 4.4.1 Debt versus Equity: Concepts6分钟
Lesson 4.4.2 Debt versus Equity: Applications2分钟
Lesson 4.5.1 Investor Losses: Concepts4分钟
Lesson 4.5.2 Investor Losses: Applications3分钟
Lesson 4.6.1 Small Business Stock: Concepts4分钟
Lesson 4.6.2 Small Business Stock: Applications2分钟
Module 4 Wrap-Up1分钟
2 个阅读材料
Module 4 Overview and Resources10分钟
Week 4 Live Session Slides10分钟
7 个练习
Lesson 4.1 Knowledge Check8分钟
Lesson 4.2 Knowledge Check8分钟
Lesson 4.3 Knowledge Check8分钟
Lesson 4.4 Knowledge Check8分钟
Lesson 4.5 Knowledge Check8分钟
Lesson 4.6 Knowledge Check8分钟
Module 4 Quiz20分钟
4.6
6 条评论来自Taxation of Business Entities I: Corporations的热门评论
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
讲师
Michael P Donohoe, PhD, CPA
Associate Professor of Accountancy and PwC Faculty FellowDepartment of Accountancy, Gies College of Business
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关于 U.S. Federal Taxation 专项课程
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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