About this Course
5,660

100% 온라인

지금 바로 시작해 나만의 일정에 따라 학습을 진행하세요.

탄력적인 마감일

일정에 따라 마감일을 재설정합니다.

중급 단계

완료하는 데 약 35시간 필요

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

영어

자막: 영어

100% 온라인

지금 바로 시작해 나만의 일정에 따라 학습을 진행하세요.

탄력적인 마감일

일정에 따라 마감일을 재설정합니다.

중급 단계

완료하는 데 약 35시간 필요

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

영어

자막: 영어

강의 계획 - 이 강좌에서 배울 내용

1
완료하는 데 1시간 필요

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 videos (Total 7 min), 4 readings, 1 quiz
2개의 동영상
About Prof Donohoe2m
4개의 읽기 자료
Syllabus10m
About the Discussion Forums10m
Update Your Profile10m
Build a Learning Community with Social Media10m
1개 연습문제
Orientation Quiz8m
완료하는 데 2시간 필요

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 videos (Total 46 min), 1 reading, 4 quizzes
11개의 동영상
Lesson 1.1.1 Origins of Taxation3m
Lesson 1.1.2 Sources of Tax Law: Statutory3m
Lesson 1.1.3 Sources of Tax Law: Administrative6m
Lesson 1.1.4 Sources of Tax Law: Judicial3m
Lesson 1.1.5 Judicial Doctrines4m
Lesson 1.1.6 Hierarchy of Tax Law Sources1m
Lesson 1.2.1 Fundamental Features6m
Lesson 1.2.2 Strategic Form Choice8m
Tax Entity Classification3m
Module 1 Wrap-Up1m
1개의 읽기 자료
Module 1 Overview and Resources10m
4개 연습문제
Lesson 1.1 Knowledge Check10m
Lesson 1.2 Knowledge Check10m
Lesson 1.3 Knowledge Check8m
Module 1 Quiz20m
2
완료하는 데 2시간 필요

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....
14 videos (Total 60 min), 2 readings, 6 quizzes
14개의 동영상
Income Tax Formulas9m
Lesson 2.2.1 Dividends Received Deduction: Concepts3m
Lesson 2.2.2 Dividends Received Deduction: Applications6m
Lesson 2.2.3 Organizational Expenditures Deduction: Concepts2m
Lesson 2.2.4 Organizational Expenditures Deduction: Applications6m
Lesson 2.3.1 Regular Corporate Income Tax Liability: Concepts4m
Lesson 2.3.2 Regular Corporate Income Tax Liability: Applications1m
Lesson 2.4 Corporate Alternative Minimum Tax4m
Lesson 2.5.1 Penalty Taxes on Corporate Accumulations4m
Lesson 2.5.2 Related Corporations3m
Book-Tax Differences6m
Compliance Procedures2m
Module 2 Wrap-Up1m
2개의 읽기 자료
Module 2 Overview and Resources10m
Week 2 Live Session Slides10m
6개 연습문제
Lesson 2.1 Knowledge Check10m
Lesson 2.2 Knowledge Check4m
Lesson 2.3 Knowledge Check2m
Lesson 2.4 Knowledge Check2m
Lesson 2.5 Knowledge Check2m
Module 2 Quiz20m
3
완료하는 데 3시간 필요

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....
17 videos (Total 118 min), 2 readings, 4 quizzes
17개의 동영상
Lesson 3.1.1. Acquisition and Disposition4m
Lesson 3.1.2 Recognition2m
Lesson 3.1.3 Character3m
Lesson 3.1.4 Recapture6m
Lesson 3.1.5 Recapping Recapture2m
Sunchaser Shakery2m
Introduction to Non-Recognition Provisions3m
Lesson 3.3.1 Non-Recognition Provisions: Concepts5m
Lesson 3.3.2 Non-Recognition Provisions: Applications13m
Lesson 3.4.1 Basis Determination & Holding Period: Concepts4m
Lesson 3.4.2 Basis Determination & Holding Period: Applications15m
Lesson 3.5.1 Built-In Loss Property: Concepts4m
Lesson 3.5.2 Built-In Loss Property: Applications15m
Lesson 3.6.1 Treatment of “Boot”: Concepts3m
Lesson 3.6.2 Treatment of “Boot”: Applications27m
Module 3 Wrap-Up1m
2개의 읽기 자료
Module 3 Overview and Resources10m
Week 3 Live Session Slides10m
4개 연습문제
Lesson 3.1 Knowledge Check10m
Lesson 3.3 Knowledge Check10m
Lesson 3.4 Knowledge Check8m
Module 3 Quiz20m
4
완료하는 데 2시간 필요

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....
14 videos (Total 62 min), 2 readings, 7 quizzes
14개의 동영상
Lesson 4.1.1 Assumption of Liabilities: Concepts3m
Lesson 4.1.2 Assumption of Liabilities: Applications15m
Lesson 4.2.1 Property and Services: Concepts2m
Lesson 4.2.2 Property and Services: Applications6m
Lesson 4.3.1 Capital Contributions: Concepts3m
Lesson 4.3.2 Capital Contributions: Applications2m
Lesson 4.4.1 Debt versus Equity: Concepts6m
Lesson 4.4.2 Debt versus Equity: Applications2m
Lesson 4.5.1 Investor Losses: Concepts4m
Lesson 4.5.2 Investor Losses: Applications3m
Lesson 4.6.1 Small Business Stock: Concepts4m
Lesson 4.6.2 Small Business Stock: Applications2m
Module 4 Wrap-Up1m
2개의 읽기 자료
Module 4 Overview and Resources10m
Week 4 Live Session Slides10m
7개 연습문제
Lesson 4.1 Knowledge Check8m
Lesson 4.2 Knowledge Check8m
Lesson 4.3 Knowledge Check8m
Lesson 4.4 Knowledge Check8m
Lesson 4.5 Knowledge Check8m
Lesson 4.6 Knowledge Check8m
Module 4 Quiz20m
4.7
4개의 리뷰Chevron Right

최상위 리뷰

대학: NMOct 5th 2018

Excellent Course Structure. But need more Comprehensive Form 1120 Tax Return Series Problems for more practice & retention for a US Tax Career.

강사

Avatar

Michael P Donohoe, PhD, CPA

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

Start working towards your Master's degree

이 강좌은(는) 일리노이대학교 어버너-섐페인캠퍼스의 100% 온라인 Master of Science in Accountancy (iMSA) 중 일부입니다. 전체 프로그램을 수료하면 귀하의 강좌가 학위 취득에 반영됩니다.

일리노이대학교 어버너-섐페인캠퍼스 정보

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. ...

U.S. Federal Taxation 전문 분야 정보

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

자주 묻는 질문

  • 강좌에 등록하면 바로 모든 비디오, 테스트 및 프로그래밍 과제(해당하는 경우)에 접근할 수 있습니다. 상호 첨삭 과제는 이 세션이 시작된 경우에만 제출하고 검토할 수 있습니다. 강좌를 구매하지 않고 살펴보기만 하면 특정 과제에 접근하지 못할 수 있습니다.

  • 강좌를 등록하면 전문 분야의 모든 강좌에 접근할 수 있고 강좌를 완료하면 수료증을 취득할 수 있습니다. 전자 수료증이 성취도 페이지에 추가되며 해당 페이지에서 수료증을 인쇄하거나 LinkedIn 프로필에 수료증을 추가할 수 있습니다. 강좌 내용만 읽고 살펴보려면 해당 강좌를 무료로 청강할 수 있습니다.

궁금한 점이 더 있으신가요? 학습자 도움말 센터를 방문해 보세요.