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.
Este curso faz parte do Programa de cursos integrados U.S. Federal Taxation
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Programa de cursos integrados U.S. Federal TaxationUniversidade de Illinois em Urbana-ChampaignUniversidade de Illinois em Urbana-ChampaignInformações sobre o curso
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Prazos flexíveis
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Certificados compartilháveis
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100% on-line
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Curso 3 de 5 no
Nível intermediário
Aprox. 33 horas para completar
Inglês
Legendas: Francês, Portuguese (European), Russo, Inglês, Espanhol
Prazos flexíveis
Redefinir os prazos de acordo com sua programação.
Certificados compartilháveis
Tenha o certificado após a conclusão
100% on-line
Comece imediatamente e aprenda em seu próprio cronograma.
Curso 3 de 5 no
Nível intermediário
Aprox. 33 horas para completar
Inglês
Legendas: Francês, Portuguese (European), Russo, Inglês, Espanhol
oferecido por
Universidade de Illinois em Urbana-ChampaignUniversidade de Illinois em Urbana-Champaign
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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Este curso é parte da graduação 100% on-line Master of Science in Accountancy (iMSA) da Universidade de Illinois em Urbana-ChampaignUniversidade de Illinois em Urbana-Champaign.
Caso seja aceito para o programa completo, seus cursos contarão para sua graduação.
Programa - O que você aprenderá com este curso
2 horas para concluir
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 horas para concluir
3 vídeos (Total 7 mín.), 5 leituras, 1 teste
2 horas para concluir
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.
2 horas para concluir
11 vídeos (Total 46 mín.), 1 leitura, 4 testes
4 horas para concluir
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.
4 horas para concluir
14 vídeos (Total 59 mín.), 1 leitura, 6 testes
4 horas para concluir
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.
4 horas para concluir
17 vídeos (Total 118 mín.), 1 leitura, 4 testes
4 horas para concluir
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.
4 horas para concluir
14 vídeos (Total 62 mín.), 1 leitura, 7 testes
Avaliações
Principais avaliações do TAXATION OF BUSINESS ENTITIES I: CORPORATIONS
por BF4 de Jun de 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.
por NM4 de Out de 2018
Excellent Course Structure. But need more Comprehensive Form 1120 Tax Return Series Problems for more practice & retention for a US Tax Career.
por RF29 de Nov de 2020
I really appreciated the application of the learnings to Sunchaser Shakery examples for a better understanding of of the Tax act provisons.
por VD24 de Dez de 2019
The instructor is good. The course material is exhaustive and all efforts are taken to cover all relevant material.
Sobre Programa de cursos integrados U.S. Federal Taxation
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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