课程信息
22,253

第 4 门课程(共 5 门)

100% 在线

立即开始,按照自己的计划学习。

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30 小时

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

英语(English)

字幕:英语(English)

第 4 门课程(共 5 门)

100% 在线

立即开始,按照自己的计划学习。

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30 小时

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

英语(English)

字幕:英语(English)

教学大纲 - 您将从这门课程中学到什么

1
完成时间为 1 小时

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 个视频 (总计 7 分钟), 4 个阅读材料, 1 个测验
2 个视频
About Prof Donohoe2分钟
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 3 小时

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 个视频 (总计 61 分钟), 2 个阅读材料, 11 个测验
17 个视频
Lesson 1.1.1 Partnerships4分钟
Lesson 1.1.2 Legal Framework2分钟
Lesson 1.1.3 Special Basis Concepts2分钟
Lesson 1.1.4 Other Issues4分钟
Lesson 1.2.1 Nonrecognition Provision: Concepts3分钟
Lesson 1.2.2 Nonrecognition Provision: Applications2分钟
Lesson 1.3.1 Basis Determination & Holding Period: Concepts4分钟
Lesson 1.3.2 Basis Determination & Holding Period: Applications8分钟
Lesson 1.4.1 Nonrecognition Exceptions: Concepts4分钟
Lesson 1.4.2 Nonrecognition Exceptions: Applications3分钟
Lesson 1.4.3 Other Issues1分钟
Lesson 1.5.1 Initial Costs4分钟
Lesson 1.5.2 Accounting Methods2分钟
Lesson 1.5.3 Tax Year3分钟
Lesson 1.5.4 Applications6分钟
Module 1 Wrap-Up46
2 个阅读材料
Module 1 Overview and Resources10分钟
Module 1 Live Session Slides10分钟
11 个练习
Lesson 1.1.1 Knowledge Check8分钟
Lesson 1.1.2 Knowledge Check8分钟
Lesson 1.1.4 Knowledge Check8分钟
Lesson 1.2.1 Knowledge Check8分钟
Lesson 1.3.1 Knowledge Check8分钟
Lesson 1.4.1 Knowledge Check8分钟
Lesson 1.4.3 Knowledge Check8分钟
Lesson 1.5.1 Knowledge Check8分钟
Lesson 1.5.2 Knowledge Check8分钟
Lesson 1.5.3 Knowledge Check8分钟
Module 1 Quiz16分钟
2
完成时间为 2 小时

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 个视频 (总计 58 分钟), 2 个阅读材料, 6 个测验
13 个视频
Lesson 2.1.1 Income Measurement & Reporting: Concepts4分钟
Lesson 2.1.2 Income Measurement & Reporting: Applications3分钟
Lesson 2.2.1 Partner’s Distributive Share: Concepts5分钟
Lesson 2.2.2 Partner’s Distributive Share: Applications3分钟
Lesson 2.3.1 Outside Basis Adjustments: Concepts5分钟
Lesson 2.3.2 Outside Basis Adjustments: Applications7分钟
Lesson 2.4 Partners' Deduction for Qualified Business Income9分钟
Lesson 2.5.1 Partner Loss Limitations: Concepts4分钟
Lesson 2.5.2 Partner Loss Limitations: Applications5分钟
Lesson 2.6.1 Related Transactions: Concepts2分钟
Lesson 2.6.2 Related Transactions: Applications3分钟
Module 2 Wrap-Up56
2 个阅读材料
Module 2 Overview and Resources10分钟
Module 2 Live Session Slides10分钟
6 个练习
Lesson 2.1.1 Knowledge Check8分钟
Lesson 2.2.1 Knowledge Check8分钟
Lesson 2.3.1 Knowledge Check8分钟
Lesson 2.5.1 Knowledge Check8分钟
Lesson 2.6.1 Knowledge Check8分钟
Module 2 Quiz16分钟
3
完成时间为 3 小时

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 个视频 (总计 76 分钟), 2 个阅读材料, 8 个测验
18 个视频
Lesson 3.1.1 Concepts I8分钟
Lesson 3.1.2 Applications I2分钟
Lesson 3.1.3 Concepts II3分钟
Lesson 3.1.4 Applications II7分钟
Lesson 3.2.1 Concepts I5分钟
Lesson 3.2.2 Applications I2分钟
Lesson 3.2.3 Concepts II2分钟
Lesson 3.2.4 Applications II2分钟
Lesson 3.2.5 Concepts III1分钟
Lesson 3.2.6 Applications III8分钟
Lesson 3.2.7 Concepts IV2分钟
Lesson 3.2.8 Applications IV11分钟
Lesson 3.2.9 Concepts V57
Lesson 3.2.10 Applications V6分钟
Lesson 3.3.1 Disproportionate Distributions: Concepts2分钟
Lesson 3.3.2 Disproportionate Distributions: Applications2分钟
Module 3 Wrap-Up1分钟
2 个阅读材料
Module 3 Overview and Resources10分钟
Module 3 Live Session Slides10分钟
8 个练习
Lesson 3.1.1 Knowledge Check8分钟
Lesson 3.1.3 Knowledge Check8分钟
Lesson 3.2.1 Knowledge Check8分钟
Lesson 3.2.3 Knowledge Check8分钟
Lesson 3.2.5 Knowledge Check8分钟
Lesson 3.2.7 Knowledge Check8分钟
Lesson 3.3 Knowledge Check8分钟
Module 3 Quiz16分钟
4
完成时间为 2 小时

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 个视频 (总计 39 分钟), 2 个阅读材料, 6 个测验
13 个视频
Introduction to Sale of Partnership Interest2分钟
Lesson 4.1.1 Seller Concepts2分钟
Lesson 4.1.2 Seller Applications4分钟
Lesson 4.1.3 Buyer Concepts1分钟
Lesson 4.1.4 Buyer Applications2分钟
Lesson 4.2.1 Special Basis Adjustment: Concepts6分钟
Lesson 4.2.2 Special Basis Adjustment: Applications3分钟
Lesson 4.3.1 Other Dispositions: Concepts4分钟
Lesson 4.3.2 Other Dispositions: Applications1分钟
Lesson 4.4.1 Partnership Termination: Concepts5分钟
Lesson 4.4.2 Partnership Termination: Applications1分钟
Module 4 Wrap-Up1分钟
2 个阅读材料
Module 4 Overview and Resources10分钟
Module 4 Live Session Slides10分钟
6 个练习
Lesson 4.1.1 Knowledge Check8分钟
Lesson 4.1.3 Knowledge Check8分钟
Lesson 4.2.1 Knowledge Check8分钟
Lesson 4.3.1 Knowledge Check8分钟
Lesson 4.4.1 Knowledge Check8分钟
Module 4 Quiz12分钟
5
完成时间为 2 小时

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 个视频 (总计 30 分钟), 2 个阅读材料, 7 个测验
10 个视频
Limited Liability Companies5分钟
Limited Liability Partnerships2分钟
Family Partnerships2分钟
Lesson 5.4.1 Background4分钟
Lesson 5.4.2 Qualifications2分钟
Lesson 5.4.3 Subchapter S Election2分钟
Lesson 5.4.4 Compliance Procedures1分钟
Lesson 5.4.5 Applications3分钟
Module 5 Wrap-Up1分钟
2 个阅读材料
Module 5 Overview and Resources10分钟
Module 5 Live Session Slides10分钟
7 个练习
Lesson 5.1 Knowledge Check8分钟
Lesson 5.2 Knowledge Check8分钟
Lesson 5.3 Knowledge Check8分钟
Lesson 5.4.1 Knowledge Check8分钟
Lesson 5.4.2 Knowledge Check8分钟
Lesson 5.4.3 Knowledge Check8分钟
Module 5 Quiz16分钟
6
完成时间为 2 小时

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 个视频 (总计 52 分钟), 2 个阅读材料, 6 个测验
14 个视频
Lesson 6.1.1 Income Measurement & Allocation: Concepts5分钟
Lesson 6.1.2 Income Measurement & Allocation: Applications5分钟
Lesson 6.2.1 Shareholder Basis Determination: Concepts3分钟
Lesson 6.2.2 Shareholder Basis Determination: Applications2分钟
Lesson 6.3.1 Shareholder Loss Limitations: Concepts5分钟
Lesson 6.3.2 Shareholder Loss Limitations: Applications4分钟
Lesson 6.4.1 Operating: Concepts6分钟
Lesson 6.4.2 Operating: Applications6分钟
Lesson 6.4.3 Liquidating: Concepts1分钟
Lesson 6.4.4 Liquidating: Applications2分钟
Lesson 6.5.1 Special Taxes4分钟
Lesson 6.5.2 Other Issues1分钟
Module 6 Wrap-Up57
2 个阅读材料
Module 6 Overview and Resources10分钟
Module 6 Live Session Slides10分钟
6 个练习
Lesson 6.1.1 Knowledge Check8分钟
Lesson 6.2.1 Knowledge Check8分钟
Lesson 6.3.1 Knowledge Check8分钟
Lesson 6.4.1 Knowledge Check8分钟
Lesson 6.5.1 Knowledge Check8分钟
Module 6 Quiz18分钟
7
完成时间为 3 小时

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 个视频 (总计 44 分钟), 2 个阅读材料, 10 个测验
12 个视频
Lesson 7.1.1 The IRS Mission3分钟
Lesson 7.1.2 Structure of the IRS3分钟
Lesson 7.1.3 Powers of the IRS2分钟
Lesson 7.1.4 Tax Return Audits6分钟
Lesson 7.1.5 The Tax Gap1分钟
Lesson 7.2.1 Civil Penalties6分钟
Lesson 7.2.2 Criminal Penalties3分钟
Lesson 7.3.1 Circular 2306分钟
Lesson 7.3.2 AICPA Standards4分钟
Lesson 7.3.3 Tax Adviser Penalties2分钟
Module 7 Wrap-Up1分钟
2 个阅读材料
Module 7 Overview and Resources10分钟
Module 7 Live Session Slides10分钟
10 个练习
Lesson 7.1.1 Knowledge Check8分钟
Lesson 7.1.2 Knowledge Check8分钟
Lesson 7.1.3 Knowledge Check8分钟
Lesson 7.1.4 Knowledge Check8分钟
Lesson 7.2.1 Knowledge Check8分钟
Lesson 7.2.2 Knowledge Check8分钟
Lesson 7.3.1 Knowledge Check8分钟
Lesson 7.3.2 Knowledge Check8分钟
Lesson 7.3.3 Knowledge Check8分钟
Module 7 Quiz16分钟
8
完成时间为 1 小时

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 个视频 (总计 19 分钟), 3 个阅读材料, 1 个测验
7 个视频
Organizational Form Dilemma3分钟
C Corporation3分钟
Partnership or LLC4分钟
S Corporation2分钟
Summary & Recommendation2分钟
Module 8 Wrap-Up1分钟
3 个阅读材料
Module 8 Overview and Resources10分钟
Course Wrap-Up10分钟
Module 8 Live Session Slides10分钟
1 个练习
Module 8 Quiz20分钟

讲师

Avatar

Michael P Donohoe, PhD, CPA

Associate Professor of Accountancy and PwC Faculty Fellow
Department of Accountancy, Gies College of Business

立即开始攻读硕士学位

此 课程 隶属于 伊利诺伊大学香槟分校 提供的 100% 在线 Master of Science in Accountancy (iMSA)。如果您被录取参加全部课程,您的课程将计入您的学位学习进程。

关于 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. ...

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....
U.S. Federal Taxation

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