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
Taxation of Business Entities I: Corporations
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Programa - O que você aprenderá com este curso
Semana
1Course 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 vídeos (total de (Total 7 mín.) min), 4 leituras, 1 teste
4 leituras
Syllabus10min
About the Discussion Forums10min
Update Your Profile10min
Build a Learning Community with Social Media10min
1 exercício prático
Orientation Quiz8min
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 vídeos (total de (Total 46 mín.) min), 1 leitura, 4 testes
11 videos
Lesson 1.1.1 Origins of Taxation3min
Lesson 1.1.2 Sources of Tax Law: Statutory3min
Lesson 1.1.3 Sources of Tax Law: Administrative6min
Lesson 1.1.4 Sources of Tax Law: Judicial3min
Lesson 1.1.5 Judicial Doctrines4min
Lesson 1.1.6 Hierarchy of Tax Law Sources1min
Lesson 1.2.1 Fundamental Features6min
Lesson 1.2.2 Strategic Form Choice8min
Tax Entity Classification3min
Module 1 Wrap-Up1min
1 leituras
Module 1 Overview and Resources10min
4 exercícios práticos
Lesson 1.1 Knowledge Check10min
Lesson 1.2 Knowledge Check10min
Lesson 1.3 Knowledge Check8min
Module 1 Quiz20min
Semana
2Module 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 vídeos (total de (Total 60 mín.) min), 1 leitura, 6 testes
14 videos
Income Tax Formulas9min
Lesson 2.2.1 Dividends Received Deduction: Concepts3min
Lesson 2.2.2 Dividends Received Deduction: Applications6min
Lesson 2.2.3 Organizational Expenditures Deduction: Concepts2min
Lesson 2.2.4 Organizational Expenditures Deduction: Applications6min
Lesson 2.3.1 Regular Corporate Income Tax Liability: Concepts4min
Lesson 2.3.2 Regular Corporate Income Tax Liability: Applications1min
Lesson 2.4 Corporate Alternative Minimum Tax4min
Lesson 2.5.1 Penalty Taxes on Corporate Accumulations4min
Lesson 2.5.2 Related Corporations3min
Book-Tax Differences6min
Compliance Procedures2min
Module 2 Wrap-Up1min
1 leituras
Module 2 Overview and Resources10min
6 exercícios práticos
Lesson 2.1 Knowledge Check10min
Lesson 2.2 Knowledge Check4min
Lesson 2.3 Knowledge Check2min
Lesson 2.4 Knowledge Check2min
Lesson 2.5 Knowledge Check2min
Module 2 Quiz20min
Semana
3Module 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 vídeos (total de (Total 118 mín.) min), 1 leitura, 4 testes
17 videos
Lesson 3.1.1. Acquisition and Disposition4min
Lesson 3.1.2 Recognition2min
Lesson 3.1.3 Character3min
Lesson 3.1.4 Recapture6min
Lesson 3.1.5 Recapping Recapture2min
Sunchaser Shakery2min
Introduction to Non-Recognition Provisions3min
Lesson 3.3.1 Non-Recognition Provisions: Concepts5min
Lesson 3.3.2 Non-Recognition Provisions: Applications13min
Lesson 3.4.1 Basis Determination & Holding Period: Concepts4min
Lesson 3.4.2 Basis Determination & Holding Period: Applications15min
Lesson 3.5.1 Built-In Loss Property: Concepts4min
Lesson 3.5.2 Built-In Loss Property: Applications15min
Lesson 3.6.1 Treatment of “Boot”: Concepts3min
Lesson 3.6.2 Treatment of “Boot”: Applications27min
Module 3 Wrap-Up1min
1 leituras
Module 3 Overview and Resources10min
4 exercícios práticos
Lesson 3.1 Knowledge Check10min
Lesson 3.3 Knowledge Check10min
Lesson 3.4 Knowledge Check8min
Module 3 Quiz20min
Semana
4Module 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 vídeos (total de (Total 62 mín.) min), 1 leitura, 7 testes
14 videos
Lesson 4.1.1 Assumption of Liabilities: Concepts3min
Lesson 4.1.2 Assumption of Liabilities: Applications15min
Lesson 4.2.1 Property and Services: Concepts2min
Lesson 4.2.2 Property and Services: Applications6min
Lesson 4.3.1 Capital Contributions: Concepts3min
Lesson 4.3.2 Capital Contributions: Applications2min
Lesson 4.4.1 Debt versus Equity: Concepts6min
Lesson 4.4.2 Debt versus Equity: Applications2min
Lesson 4.5.1 Investor Losses: Concepts4min
Lesson 4.5.2 Investor Losses: Applications3min
Lesson 4.6.1 Small Business Stock: Concepts4min
Lesson 4.6.2 Small Business Stock: Applications2min
Module 4 Wrap-Up1min
1 leituras
Module 4 Overview and Resources10min
7 exercícios práticos
Lesson 4.1 Knowledge Check8min
Lesson 4.2 Knowledge Check8min
Lesson 4.3 Knowledge Check8min
Lesson 4.4 Knowledge Check8min
Lesson 4.5 Knowledge Check8min
Lesson 4.6 Knowledge Check8min
Module 4 Quiz20min
4.8
3 avaliaçõesMelhores avaliações
por NM•Oct 5th 2018
Excellent Course Structure. But need more Comprehensive Form 1120 Tax Return Series Problems for more practice & retention for a US Tax Career.
Instrutores
Michael P Donohoe, PhD, CPA
Associate Professor of Accountancy and PwC Faculty FellowDepartment of Accountancy, Gies College of Business
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Este curso é parte de uma graduação 100% on-line Master of Science in Accountancy (iMSA) pela University of Illinois at Urbana-Champaign.
Caso seja aceito para o programa completo, seus cursos contarão para sua graduação.
Sobre University of Illinois at 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.
Sobre o 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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