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.
Module 1 Introduction
Loading...
Avaliações
NM
Oct 05, 2018
Excellent Course Structure. But need more Comprehensive Form 1120 Tax Return Series Problems for more practice & retention for a US Tax Career.
CS
Nov 04, 2019
Michael was a pretty active and animated instructor
Na lição
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.
Ministrado por
Michael P Donohoe, PhD, CPA
Associate Professor of Accountancy and PwC Faculty Fellow
Explore nosso catálogo
Registre-se gratuitamente e obtenha recomendações, atualizações e ofertas personalizadas.
Coursera provides universal access to the world’s best education,
partnering with top universities and organizations to offer courses online.
© 2019 Coursera Inc. Todos os direitos reservados.
