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.
U.S. Federal Taxation専門講座イリノイ大学アーバナ・シャンペーン校（University of Illinois at Urbana-Champaign）このコースについて
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柔軟性のある期限
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共有できる証明書
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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。
次における5の3コース
中級レベル
約33時間で修了
英語
字幕：フランス語, ポルトガル語（ヨーロッパ）, ロシア語, 英語, スペイン語
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。
共有できる証明書
修了時に証明書を取得
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。
次における5の3コース
中級レベル
約33時間で修了
英語
字幕：フランス語, ポルトガル語（ヨーロッパ）, ロシア語, 英語, スペイン語
提供：
イリノイ大学アーバナ・シャンペーン校（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.
修士号の取得を目指しましょう
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 Business Administration (iMBA) の一部です。
プログラムのすべてで認定されれば、それらのコースが学位学習に加算されます。
シラバス - 本コースの学習内容
2時間で修了
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時間で修了
3件のビデオ （合計7分）, 5 学習用教材, 1 個のテスト
2時間で修了
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.
2時間で修了
11件のビデオ （合計46分）, 1 学習用教材, 4 個のテスト
4時間で修了
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.
4時間で修了
14件のビデオ （合計59分）, 1 学習用教材, 6 個のテスト
4時間で修了
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.
4時間で修了
17件のビデオ （合計118分）, 1 学習用教材, 4 個のテスト
4時間で修了
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.
4時間で修了
14件のビデオ （合計62分）, 1 学習用教材, 7 個のテスト
レビュー
- 5 stars77.71%
- 4 stars15.76%
- 3 stars3.80%
- 2 stars1.63%
- 1 star1.08%
TAXATION OF BUSINESS ENTITIES I: CORPORATIONS からの人気レビュー
RSにより2020年10月6日
the course was interesting and come to know more information regarding taxation
RFにより2020年11月29日
I really appreciated the application of the learnings to Sunchaser Shakery examples for a better understanding of of the Tax act provisons.
RKにより2020年8月24日
It is beneficial for everyone who are interested in these course
LAにより2022年5月26日
Very professional! Clear and understandable information and instructor!
U.S. Federal Taxation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.
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