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다음 전문 분야의 2개 강좌 중 2번째 강좌:

100% 온라인

지금 바로 시작해 나만의 일정에 따라 학습을 진행하세요.

유동적 마감일

일정에 따라 마감일을 재설정합니다.

중급 단계

영어

자막: 영어

다음 전문 분야의 2개 강좌 중 2번째 강좌:

100% 온라인

지금 바로 시작해 나만의 일정에 따라 학습을 진행하세요.

유동적 마감일

일정에 따라 마감일을 재설정합니다.

중급 단계

영어

자막: 영어

강의 계획 - 이 강좌에서 배울 내용

1
완료하는 데 1시간 필요

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 videos (Total 7 min), 4 readings, 1 quiz
2개의 동영상
4개의 읽기 자료
Syllabus10m
About the Discussion Forums10m
Update Your Profile10m
Build a Learning Community with Social Media10m
1개 연습문제
Orientation Quiz8m
완료하는 데 3시간 필요

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 videos (Total 61 min), 2 readings, 11 quizzes
17개의 동영상
Lesson 1.1.3 Special Basis Concepts2m
Lesson 1.1.4 Other Issues4m
Lesson 1.2.1 Nonrecognition Provision: Concepts3m
Lesson 1.2.2 Nonrecognition Provision: Applications2m
Lesson 1.3.1 Basis Determination & Holding Period: Concepts4m
Lesson 1.3.2 Basis Determination & Holding Period: Applications8m
Lesson 1.4.1 Nonrecognition Exceptions: Concepts4m
Lesson 1.4.2 Nonrecognition Exceptions: Applications3m
Lesson 1.4.3 Other Issues1m
Lesson 1.5.1 Initial Costs4m
Lesson 1.5.2 Accounting Methods2m
Lesson 1.5.3 Tax Year3m
Lesson 1.5.4 Applications6m
Module 1 Wrap-Up46
2개의 읽기 자료
Module 1 Overview and Resources10m
Module 1 Live Session Slides10m
11개 연습문제
Lesson 1.1.1 Knowledge Check8m
Lesson 1.1.2 Knowledge Check8m
Lesson 1.1.4 Knowledge Check8m
Lesson 1.2.1 Knowledge Check8m
Lesson 1.3.1 Knowledge Check8m
Lesson 1.4.1 Knowledge Check8m
Lesson 1.4.3 Knowledge Check8m
Lesson 1.5.1 Knowledge Check8m
Lesson 1.5.2 Knowledge Check8m
Lesson 1.5.3 Knowledge Check8m
Module 1 Quiz16m
2
완료하는 데 2시간 필요

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 videos (Total 58 min), 2 readings, 6 quizzes
13개의 동영상
Lesson 2.2.1 Partner’s Distributive Share: Concepts5m
Lesson 2.2.2 Partner’s Distributive Share: Applications3m
Lesson 2.3.1 Outside Basis Adjustments: Concepts5m
Lesson 2.3.2 Outside Basis Adjustments: Applications7m
Lesson 2.4 Partners' Deduction for Qualified Business Income9m
Lesson 2.5.1 Partner Loss Limitations: Concepts4m
Lesson 2.5.2 Partner Loss Limitations: Applications5m
Lesson 2.6.1 Related Transactions: Concepts2m
Lesson 2.6.2 Related Transactions: Applications3m
Module 2 Wrap-Up56
2개의 읽기 자료
Module 2 Overview and Resources10m
Module 2 Live Session Slides10m
6개 연습문제
Lesson 2.1.1 Knowledge Check8m
Lesson 2.2.1 Knowledge Check8m
Lesson 2.3.1 Knowledge Check8m
Lesson 2.5.1 Knowledge Check8m
Lesson 2.6.1 Knowledge Check8m
Module 2 Quiz16m
3
완료하는 데 3시간 필요

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 videos (Total 76 min), 2 readings, 8 quizzes
18개의 동영상
Lesson 3.1.3 Concepts II3m
Lesson 3.1.4 Applications II7m
Lesson 3.2.1 Concepts I5m
Lesson 3.2.2 Applications I2m
Lesson 3.2.3 Concepts II2m
Lesson 3.2.4 Applications II2m
Lesson 3.2.5 Concepts III1m
Lesson 3.2.6 Applications III8m
Lesson 3.2.7 Concepts IV2m
Lesson 3.2.8 Applications IV11m
Lesson 3.2.9 Concepts V57
Lesson 3.2.10 Applications V6m
Lesson 3.3.1 Disproportionate Distributions: Concepts2m
Lesson 3.3.2 Disproportionate Distributions: Applications2m
Module 3 Wrap-Up1m
2개의 읽기 자료
Module 3 Overview and Resources10m
Module 3 Live Session Slides10m
8개 연습문제
Lesson 3.1.1 Knowledge Check8m
Lesson 3.1.3 Knowledge Check8m
Lesson 3.2.1 Knowledge Check8m
Lesson 3.2.3 Knowledge Check8m
Lesson 3.2.5 Knowledge Check8m
Lesson 3.2.7 Knowledge Check8m
Lesson 3.3 Knowledge Check8m
Module 3 Quiz16m
4
완료하는 데 2시간 필요

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 videos (Total 39 min), 2 readings, 6 quizzes
13개의 동영상
Lesson 4.1.2 Seller Applications4m
Lesson 4.1.3 Buyer Concepts1m
Lesson 4.1.4 Buyer Applications2m
Lesson 4.2.1 Special Basis Adjustment: Concepts6m
Lesson 4.2.2 Special Basis Adjustment: Applications3m
Lesson 4.3.1 Other Dispositions: Concepts4m
Lesson 4.3.2 Other Dispositions: Applications1m
Lesson 4.4.1 Partnership Termination: Concepts5m
Lesson 4.4.2 Partnership Termination: Applications1m
Module 4 Wrap-Up1m
2개의 읽기 자료
Module 4 Overview and Resources10m
Module 4 Live Session Slides10m
6개 연습문제
Lesson 4.1.1 Knowledge Check8m
Lesson 4.1.3 Knowledge Check8m
Lesson 4.2.1 Knowledge Check8m
Lesson 4.3.1 Knowledge Check8m
Lesson 4.4.1 Knowledge Check8m
Module 4 Quiz12m

강사

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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

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  • 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.

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