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次における5の4コース

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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

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シラバス - 本コースの学習内容

1
1時間で修了

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件のビデオ (合計7分), 4 readings, 1 quiz
2件のビデオ
About Prof Donohoe2 分
4件の学習用教材
Syllabus10 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 Quiz8 分
3時間で修了

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件のビデオ (合計61分), 2 readings, 11 quizzes
17件のビデオ
Lesson 1.1.1 Partnerships4 分
Lesson 1.1.2 Legal Framework2 分
Lesson 1.1.3 Special Basis Concepts2 分
Lesson 1.1.4 Other Issues4 分
Lesson 1.2.1 Nonrecognition Provision: Concepts3 分
Lesson 1.2.2 Nonrecognition Provision: Applications2 分
Lesson 1.3.1 Basis Determination & Holding Period: Concepts4 分
Lesson 1.3.2 Basis Determination & Holding Period: Applications8 分
Lesson 1.4.1 Nonrecognition Exceptions: Concepts4 分
Lesson 1.4.2 Nonrecognition Exceptions: Applications3 分
Lesson 1.4.3 Other Issues1 分
Lesson 1.5.1 Initial Costs4 分
Lesson 1.5.2 Accounting Methods2 分
Lesson 1.5.3 Tax Year3 分
Lesson 1.5.4 Applications6 分
Module 1 Wrap-Up46
2件の学習用教材
Module 1 Overview and Resources10 分
Module 1 Live Session Slides10 分
11の練習問題
Lesson 1.1.1 Knowledge Check8 分
Lesson 1.1.2 Knowledge Check8 分
Lesson 1.1.4 Knowledge Check8 分
Lesson 1.2.1 Knowledge Check8 分
Lesson 1.3.1 Knowledge Check8 分
Lesson 1.4.1 Knowledge Check8 分
Lesson 1.4.3 Knowledge Check8 分
Lesson 1.5.1 Knowledge Check8 分
Lesson 1.5.2 Knowledge Check8 分
Lesson 1.5.3 Knowledge Check8 分
Module 1 Quiz16 分
2
2時間で修了

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件のビデオ (合計58分), 2 readings, 6 quizzes
13件のビデオ
Lesson 2.1.1 Income Measurement & Reporting: Concepts4 分
Lesson 2.1.2 Income Measurement & Reporting: Applications3 分
Lesson 2.2.1 Partner’s Distributive Share: Concepts5 分
Lesson 2.2.2 Partner’s Distributive Share: Applications3 分
Lesson 2.3.1 Outside Basis Adjustments: Concepts5 分
Lesson 2.3.2 Outside Basis Adjustments: Applications7 分
Lesson 2.4 Partners' Deduction for Qualified Business Income9 分
Lesson 2.5.1 Partner Loss Limitations: Concepts4 分
Lesson 2.5.2 Partner Loss Limitations: Applications5 分
Lesson 2.6.1 Related Transactions: Concepts2 分
Lesson 2.6.2 Related Transactions: Applications3 分
Module 2 Wrap-Up56
2件の学習用教材
Module 2 Overview and Resources10 分
Module 2 Live Session Slides10 分
6の練習問題
Lesson 2.1.1 Knowledge Check8 分
Lesson 2.2.1 Knowledge Check8 分
Lesson 2.3.1 Knowledge Check8 分
Lesson 2.5.1 Knowledge Check8 分
Lesson 2.6.1 Knowledge Check8 分
Module 2 Quiz16 分
3
3時間で修了

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件のビデオ (合計76分), 2 readings, 8 quizzes
18件のビデオ
Lesson 3.1.1 Concepts I8 分
Lesson 3.1.2 Applications I2 分
Lesson 3.1.3 Concepts II3 分
Lesson 3.1.4 Applications II7 分
Lesson 3.2.1 Concepts I5 分
Lesson 3.2.2 Applications I2 分
Lesson 3.2.3 Concepts II2 分
Lesson 3.2.4 Applications II2 分
Lesson 3.2.5 Concepts III1 分
Lesson 3.2.6 Applications III8 分
Lesson 3.2.7 Concepts IV2 分
Lesson 3.2.8 Applications IV11 分
Lesson 3.2.9 Concepts V57
Lesson 3.2.10 Applications V6 分
Lesson 3.3.1 Disproportionate Distributions: Concepts2 分
Lesson 3.3.2 Disproportionate Distributions: Applications2 分
Module 3 Wrap-Up1 分
2件の学習用教材
Module 3 Overview and Resources10 分
Module 3 Live Session Slides10 分
8の練習問題
Lesson 3.1.1 Knowledge Check8 分
Lesson 3.1.3 Knowledge Check8 分
Lesson 3.2.1 Knowledge Check8 分
Lesson 3.2.3 Knowledge Check8 分
Lesson 3.2.5 Knowledge Check8 分
Lesson 3.2.7 Knowledge Check8 分
Lesson 3.3 Knowledge Check8 分
Module 3 Quiz16 分
4
2時間で修了

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件のビデオ (合計39分), 2 readings, 6 quizzes
13件のビデオ
Introduction to Sale of Partnership Interest2 分
Lesson 4.1.1 Seller Concepts2 分
Lesson 4.1.2 Seller Applications4 分
Lesson 4.1.3 Buyer Concepts1 分
Lesson 4.1.4 Buyer Applications2 分
Lesson 4.2.1 Special Basis Adjustment: Concepts6 分
Lesson 4.2.2 Special Basis Adjustment: Applications3 分
Lesson 4.3.1 Other Dispositions: Concepts4 分
Lesson 4.3.2 Other Dispositions: Applications1 分
Lesson 4.4.1 Partnership Termination: Concepts5 分
Lesson 4.4.2 Partnership Termination: Applications1 分
Module 4 Wrap-Up1 分
2件の学習用教材
Module 4 Overview and Resources10 分
Module 4 Live Session Slides10 分
6の練習問題
Lesson 4.1.1 Knowledge Check8 分
Lesson 4.1.3 Knowledge Check8 分
Lesson 4.2.1 Knowledge Check8 分
Lesson 4.3.1 Knowledge Check8 分
Lesson 4.4.1 Knowledge Check8 分
Module 4 Quiz12 分
5
2時間で修了

Module 5 Other Pass-Through Entities

In this module, we will examine the concepts of pass-through entities with an introduction to other pass-through business models. We will analyze limited liability companies (LLC), limited liability partnerships (LLP), family partnerships, and Subchapter S corporations (S corp). We will discuss the unincorporated nature of the LLC, which offers both the limited liability of a corporation and the tax implications of a partnership. Next, we will discuss LLP and family partnership. We will also explore the increased limitation to liability and eligibility requirements necessary. Finally, we will analyze the qualifications and procedures for a corporation to elect S corporation status....
10件のビデオ (合計30分), 2 readings, 7 quizzes
10件のビデオ
Limited Liability Companies5 分
Limited Liability Partnerships2 分
Family Partnerships2 分
Lesson 5.4.1 Background4 分
Lesson 5.4.2 Qualifications2 分
Lesson 5.4.3 Subchapter S Election2 分
Lesson 5.4.4 Compliance Procedures1 分
Lesson 5.4.5 Applications3 分
Module 5 Wrap-Up1 分
2件の学習用教材
Module 5 Overview and Resources10 分
Module 5 Live Session Slides10 分
7の練習問題
Lesson 5.1 Knowledge Check8 分
Lesson 5.2 Knowledge Check8 分
Lesson 5.3 Knowledge Check8 分
Lesson 5.4.1 Knowledge Check8 分
Lesson 5.4.2 Knowledge Check8 分
Lesson 5.4.3 Knowledge Check8 分
Module 5 Quiz16 分
6
2時間で修了

Module 6 S Corporation Operations

In this module, we will further examine the specifications of electing S corporation status. We will explore income measurement and allocation methods followed in passing through the earnings to the shareholders; including the differentiation between ordinary items and separately stated items. Next, we will discuss the calculation of the shareholder’s basis in the S corporation and how it is adjusted in accordance with company earnings. We will also explore loss limitations with respect to the shareholder’s tax basis and at-risk basis. Accordingly, you will be introduced to the implications of distributions from the company to the shareholder with special tax consequences. Finally, we will discuss the exceptions that subject the pass-through to entity level tax....
14件のビデオ (合計52分), 2 readings, 6 quizzes
14件のビデオ
Lesson 6.1.1 Income Measurement & Allocation: Concepts5 分
Lesson 6.1.2 Income Measurement & Allocation: Applications5 分
Lesson 6.2.1 Shareholder Basis Determination: Concepts3 分
Lesson 6.2.2 Shareholder Basis Determination: Applications2 分
Lesson 6.3.1 Shareholder Loss Limitations: Concepts5 分
Lesson 6.3.2 Shareholder Loss Limitations: Applications4 分
Lesson 6.4.1 Operating: Concepts6 分
Lesson 6.4.2 Operating: Applications6 分
Lesson 6.4.3 Liquidating: Concepts1 分
Lesson 6.4.4 Liquidating: Applications2 分
Lesson 6.5.1 Special Taxes4 分
Lesson 6.5.2 Other Issues1 分
Module 6 Wrap-Up57
2件の学習用教材
Module 6 Overview and Resources10 分
Module 6 Live Session Slides10 分
6の練習問題
Lesson 6.1.1 Knowledge Check8 分
Lesson 6.2.1 Knowledge Check8 分
Lesson 6.3.1 Knowledge Check8 分
Lesson 6.4.1 Knowledge Check8 分
Lesson 6.5.1 Knowledge Check8 分
Module 6 Quiz18 分
7
3時間で修了

Module 7 Professional Tax Practice & Ethics

In this module, you will examine the ethical guidelines that encompass the professional tax practice. It will begin with a discussion of the mission and authority of the Internal Revenue Service (IRS), the enforcement agency overseeing the professional tax industry. Next, we will highlight the various penalties that can be assessed at the taxpayer level, both civil and criminal. Finally, you will be introduced to the ethical standards imposed upon tax advisors: Circular 230 and AICPA standards....
12件のビデオ (合計44分), 2 readings, 10 quizzes
12件のビデオ
Lesson 7.1.1 The IRS Mission3 分
Lesson 7.1.2 Structure of the IRS3 分
Lesson 7.1.3 Powers of the IRS2 分
Lesson 7.1.4 Tax Return Audits6 分
Lesson 7.1.5 The Tax Gap1 分
Lesson 7.2.1 Civil Penalties6 分
Lesson 7.2.2 Criminal Penalties3 分
Lesson 7.3.1 Circular 2306 分
Lesson 7.3.2 AICPA Standards4 分
Lesson 7.3.3 Tax Adviser Penalties2 分
Module 7 Wrap-Up1 分
2件の学習用教材
Module 7 Overview and Resources10 分
Module 7 Live Session Slides10 分
10の練習問題
Lesson 7.1.1 Knowledge Check8 分
Lesson 7.1.2 Knowledge Check8 分
Lesson 7.1.3 Knowledge Check8 分
Lesson 7.1.4 Knowledge Check8 分
Lesson 7.2.1 Knowledge Check8 分
Lesson 7.2.2 Knowledge Check8 分
Lesson 7.3.1 Knowledge Check8 分
Lesson 7.3.2 Knowledge Check8 分
Lesson 7.3.3 Knowledge Check8 分
Module 7 Quiz16 分
8
1時間で修了

Module 8 Strategic Organizational Form Choice

In this module, you will apply the concepts learned from previous lessons on corporate and pass-through entities to designed scenarios. You will analyze organizational form dilemma and four organizational form choices. The module will conclude with a summary and recommendation....
7件のビデオ (合計19分), 3 readings, 1 quiz
7件のビデオ
Organizational Form Dilemma3 分
C Corporation3 分
Partnership or LLC4 分
S Corporation2 分
Summary & Recommendation2 分
Module 8 Wrap-Up1 分
3件の学習用教材
Module 8 Overview and Resources10 分
Course Wrap-Up10 分
Module 8 Live Session Slides10 分
1の練習問題
Module 8 Quiz20 分

講師

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Michael P Donohoe, PhD, CPA

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

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 Science in Accountancy (iMSA) 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。

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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