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Illinois iMSA 学位 からの講義、コース指定教材、自習用の課題をお試しください

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中級レベル

約34時間で修了

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

英語

字幕:英語

次における5の2コース

学位の取得を目指しましょう。

Illinois iMSA 学位 からの講義、コース指定教材、自習用の課題をお試しください

100%オンライン

自分のスケジュールですぐに学習を始めてください。

柔軟性のある期限

スケジュールに従って期限をリセットします。

中級レベル

約34時間で修了

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

英語

字幕:英語

シラバス - 本コースの学習内容

1
1時間で修了

INTRODUCTION TO THE 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.

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1件のビデオ (合計2分), 5 readings, 1 quiz
5件の学習用教材
A Note from Your Instructor10 分
Syllabus15 分
About the Discussion Forums10 分
Update Your Profile10 分
Build a Learning Community with Social Media10 分
1の練習問題
Orientation Quiz10 分
3時間で修了

Module 1 Cost Recovery: Depreciation

In this module, you will be introduced to concepts of cost recovery used by U.S. Taxpayers. The nature of property will be discussed designating the difference between realty and personalty. The Modified Accelerated Cost Recovery System (MACRS) will be explained along with its classification of both real and personal assets as well as applicable conventions used in depreciating property. Finally, learners will discover how to use the tax depreciation tables to aid in the determination of allowable cost recovery deductions.

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5件のビデオ (合計59分), 2 readings, 6 quizzes
5件のビデオ
Overview of Depreciation14 分
Using the Depreciation Tables8 分
Examples Using the Depreciation Tables7 分
Depreciation of Business Use Realty13 分
2件の学習用教材
Module 1 Overview and Resources10 分
IRS Tables15 分
6の練習問題
Lesson 1.1 Knowledge Check10 分
Lesson 1.2 Knowledge Check10 分
Lesson 1.3 Knowledge Check10 分
Lesson 1.4 Knowledge Check10 分
Lesson 1.5 Knowledge Check10 分
Module 1 Quiz30 分
2
2時間で修了

Module 2 Depreciation: Accelerated Depreciation and Listed Property

In this module, you will take a deeper dive into concepts of cost recovery used in the U.S. Federal tax structure. This deeper dive begins with a discussion about the two different types of additional first year depreciation, known as Section 179 depreciation and "bonus" depreciation. Next, you will learn about listed property, which faces limitations on the deductibility.

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4件のビデオ (合計41分), 1 reading, 5 quizzes
4件のビデオ
Section 179 Election15 分
Listed Property4 分
Luxury Auto Limitations11 分
1件の学習用教材
Module 2 Overview and Resources10 分
5の練習問題
Lesson 2.1 Knowledge Check10 分
Lesson 2.2 Knowledge Check10 分
Lesson 2.3 Knowledge Check10 分
Lesson 2.4 Knowledge Check10 分
Module 2 Quiz30 分
3
4時間で修了

Module 3 Amortization and Depletion

In this module, you will take a look at the remaining concepts of cost recovery used in the U.S. Federal tax structure. In the previous module, you learned about depreciation taken on tangible personal and real property. In this module, you will learn how intangible personal and real property costs are recovered through amortization, and which kinds of intangible property are eligible to be amortized. You will also learn how natural resource costs are recovered through depletion deductions. Finally, you will learn about the non-deductibility of start-up expenditures and their amortization.

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5件のビデオ (合計38分), 2 readings, 5 quizzes
5件のビデオ
Reporting Cost Recovery on Form 456210 分
Depletion13 分
Tour of Property A ("Lakeside Restaurant")39
Tour of Property B ("Hillside Office")1 分
2件の学習用教材
Module 3 Overview and Resources10 分
IRS Table of Class Lives15 分
4の練習問題
Lesson 3.1 Knowledge Check10 分
Lesson 3.2 Knowledge Check10 分
Lesson 3.3 Knowledge Check10 分
Module 3 Quiz30 分
4
2時間で修了

Module 4 Property Transactions: Gains, Losses, and Adjusted Basis

In this module, you will take a deep dive into property transactions, specifically disposals, and their tax consequences under U.S. federal tax law. First, we’ll begin by discussing the economic concept of amount realized. Next, we’ll discuss differences between the amount and gains or losses realized versus recognized, such as deferred or postponed gains and disallowed losses. Last, we’ll discuss the three main ways property basis is established, namely cost basis, gift basis, and inheritance basis.

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5件のビデオ (合計53分), 1 reading, 6 quizzes
5件のビデオ
Basis and Realized Gains or Losses7 分
Adjusted Basis: Cost Basis11 分
Adjusted Basis: Gift Basis14 分
Adjusted Basis: Inheritance Basis10 分
1件の学習用教材
Module 4 Overview and Resources10 分
6の練習問題
Lesson 4.1 Knowledge Check10 分
Lesson 4.2 Knowledge Check10 分
Lesson 4.3 Knowledge Check10 分
Lesson 4.4 Knowledge Check10 分
Lesson 4.5 Knowledge Check10 分
Module 4 Quiz30 分
5
2時間で修了

Module 5 Property Transactions: Gains, Losses, and Like-Kind Exchanges

In this module, you will learn about unique property transactions where gains and/or losses are deferred. First, we’ll discuss circumstances where certain losses on the disposal of property are not allowed to be recognized. Next, we’ll discover what wash sales are and the dates that determine whether or not the losses can be recognized. Next, we’ll discuss a type of non-taxable exchange called “like-kind exchange,” which allows properties to be exchanged with no tax recognition, and the rules governing its tax deferred status. Next, we’ll discuss specific circumstances where part of the non-taxable transaction actually becomes taxable due to receipt of non-like-kind property, called boot. Last, we’ll talk about what basis the newly exchanged property should have, and what the holding period should be.

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4件のビデオ (合計42分), 1 reading, 4 quizzes
4件のビデオ
Nontaxable Exchanges and Like-Kind Exchanges: In General10 分
Part 1: Like-Kind Exchanges: Boot, Basis, and Holding Period6 分
Part 2: Like-Kind Exchange Examples9 分
1件の学習用教材
Module 5 Overview and Resources10 分
4の練習問題
Lesson 5.1 Knowledge Check10 分
Lesson 5.2 Knowledge Check10 分
Lesson 5.3 Knowledge Check10 分
Module 5 Quiz30 分
6
2時間で修了

Module 6 Property Transactions: Involuntary Conversions and Tax-Free Gains

In this module, we continue our discussion regarding non-taxable exchanges and discuss involuntary conversions. You will learn the earliest and latest dates to involuntarily exchange an asset after a casualty loss or condemnation. Next, we discuss paths for conversion, direct and indirect, and their tax consequences. We discuss two tests governing the non-recognition rules, specifically the functional use test and the taxpayer use test. Last, we discuss the rules governing the non-taxation of the sale of a taxpayer’s primary residence.

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4件のビデオ (合計48分), 1 reading, 5 quizzes
4件のビデオ
Involuntary Conversions: Replacement Time Period10 分
Involuntary Conversions: Non-recognition Rules13 分
Sale of Personal Residence13 分
1件の学習用教材
Module 6 Overview and Resources10 分
5の練習問題
Lesson 6.1 Knowledge Check10 分
Lesson 6.2 Knowledge Check10 分
Lesson 6.3 Knowledge Check10 分
Lesson 6.4 Knowledge Check10 分
Module 6 Quiz30 分
7
2時間で修了

Module 7 Property Transactions: Character and Recapture

In this module, we discuss the character and applicable tax rates for gains and losses on the disposal of property. Gains and losses are categorized into ordinary, Section 1231, and long-term capital “preferential” rates. Next, the importance of the holding period and its determination of whether an asset is designated as short-term versus long-term is discussed. The netting of gains and losses from different characterizations is discussed. Last, we discuss what a Section 1231 asset is and how it gets treated in the netting process.

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7件のビデオ (合計55分), 1 reading, 4 quizzes
7件のビデオ
Part 1: Introduction to Netting Process5 分
Part 2: 3 Key Steps to Netting Process9 分
Part 3: Example of Netting Process7 分
Part 1: Introduction to §1231 Assets7 分
Part 2: Netting Process of §1231 Assets3 分
Part 3: Example of Netting Process of §1231 Assets12 分
1件の学習用教材
Module 7 Overview and Resources10 分
4の練習問題
Lesson 7.1 Knowledge Check10 分
Lesson 7.2 Knowledge Check10 分
Lesson 7.3 Knowledge Check10 分
Module 7 Quiz30 分
8
2時間で修了

Module 8 Property Transactions: Depreciation Recapture

In this module, you will take a deeper dive into two categories within Section 1231 assets, Section 1245 assets and Section 1250 assets. You will learn about both depreciation recapture and depreciation unrecapture, and the varying special tax rates for gains that are recaptured or unrecaptured. Last, you will discover how other gains and losses fit into the netting process.

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4件のビデオ (合計36分), 2 readings, 5 quizzes
4件のビデオ
§1250 Depreciation Recapture8 分
Other Items in Netting Process4 分
The Net Investment Tax6 分
2件の学習用教材
Module 8 Overview and Resources10 分
Course Wrap-Up10 分
5の練習問題
Lesson 8.1 Knowledge Check10 分
Lesson 8.2 Knowledge Check10 分
Lesson 8.3 Knowledge Check10 分
Lesson 8.4 Knowledge Check10 分
Module 8 Quiz30 分
4.9
9件のレビューChevron Right

Federal Taxation II: Property Transactions of Business Owners and Shareholders からの人気レビュー

by SVJan 30th 2019

This course is very good starting point for obtaining an understanding of the Depreciation rules/ Asset classes employed

by GGDec 23rd 2017

Very informative and nicely presented course about the US taxation regulations. One of my favorites.

講師

Avatar

Matthew Hutchens

Lecturer of Accountancy
Department of Accountancy
Avatar

Petro Lisowsky, PhD, CPA

Associate Professor of Accountancy
College of Business: Department of Accountancy

学位の取得に向けて始めましょう

この コース は イリノイ大学アーバナ・シャンペーン校(University of Illinois at Urbana-Champaign) の100%オンラインの Master of Science in Accountancy (iMSA) の一部です。 今日オープンコースまたはスペシャライゼーションを開始して、iMBAの教職員が行っているコースと自分のペースで割り当てられた課題をご覧ください。コースを修了すると、LinkedInや履歴書に掲載できる修了証が発行されます。 完全なプログラムを申し込んで、認可された場合、あなたのコースが学位学習に加算されます。

イリノイ大学アーバナ・シャンペーン校(University of Illinois at Urbana-Champaign)について

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の専門講座について

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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