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 专项课程伊利诺伊大学香槟分校课程信息
50,496 次近期查看
可分享的证书
完成后获得证书
100% 在线
立即开始，按照自己的计划学习。
第 3 门课程（共 5 门）
可灵活调整截止日期
根据您的日程表重置截止日期。
中级
完成时间大约为32 小时
英语（English）
字幕：英语（English）
可分享的证书
完成后获得证书
100% 在线
立即开始，按照自己的计划学习。
第 3 门课程（共 5 门）
可灵活调整截止日期
根据您的日程表重置截止日期。
中级
完成时间大约为32 小时
英语（English）
字幕：英语（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.
立即开始攻读硕士学位
This 课程 is part of the 100% online Master of Science in Accountancy (iMSA) from 伊利诺伊大学香槟分校.
If you are admitted to the full program, your courses count towards your degree learning.
教学大纲 - 您将从这门课程中学到什么
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.
完成时间为 1 小时
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 Quiz30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.
完成时间为 2 小时
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 Check30分钟
Lesson 1.2 Knowledge Check10分钟
Lesson 1.3 Knowledge Check8分钟
Module 1 Quiz30分钟
完成时间为 4 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.
完成时间为 4 小时
14 个视频 （总计 59 分钟）, 1 个阅读材料, 6 个测验
14 个视频
Income Tax Formulas8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: Applications5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
1 个阅读材料
Module 2 Overview and Resources10分钟
6 个练习
Lesson 2.1 Knowledge Check10分钟
Lesson 2.2 Knowledge Check30分钟
Lesson 2.3 Knowledge Check30分钟
Lesson 2.4 Knowledge Check30分钟
Lesson 2.5 Knowledge Check30分钟
Module 2 Quiz20分钟
完成时间为 4 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.
完成时间为 4 小时
17 个视频 （总计 118 分钟）, 1 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
1 个阅读材料
Module 3 Overview and Resources10分钟
4 个练习
Lesson 3.1 Knowledge Check30分钟
Lesson 3.3 Knowledge Check30分钟
Lesson 3.4 Knowledge Check30分钟
Module 3 Quiz20分钟
完成时间为 4 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.
完成时间为 4 小时
14 个视频 （总计 62 分钟）, 1 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
1 个阅读材料
Module 4 Overview and Resources10分钟
7 个练习
Lesson 4.1 Knowledge Check30分钟
Lesson 4.2 Knowledge Check30分钟
Lesson 4.3 Knowledge Check30分钟
Lesson 4.4 Knowledge Check30分钟
Lesson 4.5 Knowledge Check8分钟
Lesson 4.6 Knowledge Check30分钟
Module 4 Quiz20分钟
审阅
来自TAXATION OF BUSINESS ENTITIES I: CORPORATIONS的热门评论
由 BF 提供Jun 4, 2020
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Oct 4, 2018
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Dec 24, 2019
The instructor is good. The course material is exhaustive and all efforts are taken to cover all relevant material.
由 SF 提供Apr 26, 2020
Prof. Donohoe is an excellent teacher and I find his examples useful in learning the concepts.
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.
常见问题
我什么时候能够访问课程视频和作业？
讲座和作业的访问权限取决于您的注册类型。如果您以旁听模式参加课程，则可以免费查看大多数课程资料。要访问评分作业并获得证书，您需要在旁听期间或之后购买证书体验。如果看不到旁听选项：
- 课程可能不提供旁听选项。您可以尝试免费试用，也可以申请助学金。
- 课程可能会改为提供'完整课程，没有证书'。通过此选项，您可以查看所有课程材料、提交所要求的作业，以及获得最终成绩。这也意味着您将无法购买证书体验。
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。
Is financial aid available?
是的，Coursera 可以为无法承担费用的学生提供助学金。通过点击左侧“注册”按钮下的“助学金”链接可以申请助学金。您可以根据屏幕提示完成申请，申请获批后会收到通知。您需要针对专项课程中的每一门课程完成上述步骤，包括毕业项目。了解更多。
完成课程后，我会获得大学学分吗？
此课程不提供大学学分，但部分大学可能会选择接受课程证书作为学分。查看您的合作院校，了解详情。Coursera 上的在线学位和 Mastertrack™ 证书提供获得大学学分的机会。
还有其他问题吗？请访问 学生帮助中心。
