UIUC - Taxation of Business Entities II: Pass-Through Entities
5.0 /5- Offered byCoursera
Taxation of Business Entities II: Pass-Through Entities at Coursera Overview
Duration | 34 hours |
Start from | Start Now |
Total fee | Free |
Mode of learning | Online |
Difficulty level | Intermediate |
Official Website | Explore Free Course  |
Credential | Certificate |
Taxation of Business Entities II: Pass-Through Entities at Coursera Highlights
- Shareable Certificate Earn a Certificate upon completion
- 100% online Start instantly and learn at your own schedule.
- Course 4 of 5 in the U.S. Federal Taxation Specialization
- Flexible deadlines Reset deadlines in accordance to your schedule.
- Intermediate Level
- Approx. 34 hours to complete
- English Subtitles: French, Portuguese (European), Russian, English, Spanish
Taxation of Business Entities II: Pass-Through Entities at Coursera Course details
- This course provides an introduction to the U.S. federal income taxation of pass-through business entities, including Subchapter S corporations, partnerships, and limited liability companies. The course focuses on the relevant provisions of Subchapters S and K of the Internal Revenue Code, as well as related Treasury Regulations and judicial opinions, governing the formation, operation, and termination of pass-through entities. Practical in-class study problems facilitate self-discovery of technical tax knowledge along with the development of a variety of professional skills and attitudes.
Taxation of Business Entities II: Pass-Through Entities at Coursera Curriculum
Introduction to Course
Course Overview
About Prof Donohoe
Syllabus
About the Discussion Forums
Update Your Profile
Build a Learning Community with Social Media
Orientation Quiz
Module 1 Introduction
Lesson 1.1.1 Partnerships
Lesson 1.1.2 Legal Framework
Lesson 1.1.3 Special Basis Concepts
Lesson 1.1.4 Other Issues
Lesson 1.2.1 Nonrecognition Provision: Concepts
Lesson 1.2.2 Nonrecognition Provision: Applications
Lesson 1.3.1 Basis Determination & Holding Period: Concepts
Lesson 1.3.2 Basis Determination & Holding Period: Applications
Lesson 1.4.1 Nonrecognition Exceptions: Concepts
Lesson 1.4.2 Nonrecognition Exceptions: Applications
Lesson 1.4.3 Other Issues
Lesson 1.5.1 Initial Costs
Lesson 1.5.2 Accounting Methods
Lesson 1.5.3 Tax Year
Lesson 1.5.4 Applications
Module 1 Wrap-Up
Module 1 Overview and Resources
Lesson 1.1.1 Knowledge Check
Lesson 1.1.2 Knowledge Check
Lesson 1.1.4 Knowledge Check
Lesson 1.2.1 Knowledge Check
Lesson 1.3.1 Knowledge Check
Lesson 1.4.1 Knowledge Check
Lesson 1.4.3 Knowledge Check
Lesson 1.5.1 Knowledge Check
Lesson 1.5.2 Knowledge Check
Lesson 1.5.3 Knowledge Check
Module 1 Quiz
Module 2 Partnership Operations
Module 2 Introduction
Lesson 2.1.1 Income Measurement & Reporting: Concepts
Lesson 2.1.2 Income Measurement & Reporting: Applications
Lesson 2.2.1 Partner?s Distributive Share: Concepts
Lesson 2.2.2 Partner?s Distributive Share: Applications
Lesson 2.3.1 Outside Basis Adjustments: Concepts
Lesson 2.3.2 Outside Basis Adjustments: Applications
Lesson 2.4 Partners' Deduction for Qualified Business Income
Lesson 2.5.1 Partner Loss Limitations: Concepts
Lesson 2.5.2 Partner Loss Limitations: Applications
Lesson 2.6.1 Related Transactions: Concepts
Lesson 2.6.2 Related Transactions: Applications
Module 2 Wrap-Up
Module 2 Overview and Resources
Lesson 2.1.1 Knowledge Check
Lesson 2.2.1 Knowledge Check
Lesson 2.3.1 Knowledge Check
Lesson 2.5.1 Knowledge Check
Lesson 2.6.1 Knowledge Check
Module 2 Quiz
Module 3 Partnership Distributions
Module 3 Introduction
Lesson 3.1.1 Concepts I
Lesson 3.1.2 Applications I
Lesson 3.1.3 Concepts II
Lesson 3.1.4 Applications II
Lesson 3.2.1 Concepts I
Lesson 3.2.2 Applications I
Lesson 3.2.3 Concepts II
Lesson 3.2.4 Applications II
Lesson 3.2.5 Concepts III
Lesson 3.2.6 Applications III
Lesson 3.2.7 Concepts IV
Lesson 3.2.8 Applications IV
Lesson 3.2.9 Concepts V
Lesson 3.2.10 Applications V
Lesson 3.3.1 Disproportionate Distributions: Concepts
Lesson 3.3.2 Disproportionate Distributions: Applications
Module 3 Wrap-Up
Module 3 Overview and Resources
Lesson 3.1.1 Knowledge Check
Lesson 3.1.3 Knowledge Check
Lesson 3.2.1 Knowledge Check
Lesson 3.2.3 Knowledge Check
Lesson 3.2.5 Knowledge Check
Lesson 3.2.7 Knowledge Check
Lesson 3.3 Knowledge Check
Module 3 Quiz
Module 4 Partnership Sales and Terminations
Module 4 Introduction
Introduction to Sale of Partnership Interest
Lesson 4.1.1 Seller Concepts
Lesson 4.1.2 Seller Applications
Lesson 4.1.3 Buyer Concepts
Lesson 4.1.4 Buyer Applications
Lesson 4.2.1 Special Basis Adjustment: Concepts
Lesson 4.2.2 Special Basis Adjustment: Applications
Lesson 4.3.1 Other Dispositions: Concepts
Lesson 4.3.2 Other Dispositions: Applications
Lesson 4.4.1 Partnership Termination: Concepts
Lesson 4.4.2 Partnership Termination: Applications
Module 4 Wrap-Up
Module 4 Overview and Resources
Lesson 4.1.1 Knowledge Check
Lesson 4.1.3 Knowledge Check
Lesson 4.2.1 Knowledge Check
Lesson 4.3.1 Knowledge Check
Lesson 4.4.1 Knowledge Check
Module 4 Quiz
Module 5 Other Pass-Through Entities
Module 5 Introduction
Limited Liability Companies
Limited Liability Partnerships
Family Partnerships
Lesson 5.4.1 Background
Lesson 5.4.2 Qualifications
Lesson 5.4.3 Subchapter S Election
Lesson 5.4.4 Compliance Procedures
Lesson 5.4.5 Applications
Module 5 Wrap-Up
Module 5 Overview and Resources
Lesson 5.1 Knowledge Check
Lesson 5.2 Knowledge Check
Lesson 5.3 Knowledge Check
Lesson 5.4.1 Knowledge Check
Lesson 5.4.2 Knowledge Check
Lesson 5.4.3 Knowledge Check
Module 5 Quiz
Module 6 S Corporation Operations
Module 6 Introduction
Lesson 6.1.1 Income Measurement & Allocation: Concepts
Lesson 6.1.2 Income Measurement & Allocation: Applications
Lesson 6.2.1 Shareholder Basis Determination: Concepts
Lesson 6.2.2 Shareholder Basis Determination: Applications
Lesson 6.3.1 Shareholder Loss Limitations: Concepts
Lesson 6.3.2 Shareholder Loss Limitations: Applications
Lesson 6.4.1 Operating: Concepts
Lesson 6.4.2 Operating: Applications
Lesson 6.4.3 Liquidating: Concepts
Lesson 6.4.4 Liquidating: Applications
Lesson 6.5.1 Special Taxes
Lesson 6.5.2 Other Issues
Module 6 Wrap-Up
Module 6 Overview and Resources
Lesson 6.1.1 Knowledge Check
Lesson 6.2.1 Knowledge Check
Lesson 6.3.1 Knowledge Check
Lesson 6.4.1 Knowledge Check
Lesson 6.5.1 Knowledge Check
Module 6 Quiz
Module 7 Professional Tax Practice & Ethics
Module 7 Introduction
Lesson 7.1.1 The IRS Mission
Lesson 7.1.2 Structure of the IRS
Lesson 7.1.3 Powers of the IRS
Lesson 7.1.4 Tax Return Audits
Lesson 7.1.5 The Tax Gap
Lesson 7.2.1 Civil Penalties
Lesson 7.2.2 Criminal Penalties
Lesson 7.3.1 Circular 230
Lesson 7.3.2 AICPA Standards
Lesson 7.3.3 Tax Adviser Penalties
Module 7 Wrap-Up
Module 7 Overview and Resources
Lesson 7.1.1 Knowledge Check
Lesson 7.1.2 Knowledge Check
Lesson 7.1.3 Knowledge Check
Lesson 7.1.4 Knowledge Check
Lesson 7.2.1 Knowledge Check
Lesson 7.2.2 Knowledge Check
Lesson 7.3.1 Knowledge Check
Lesson 7.3.2 Knowledge Check
Lesson 7.3.3 Knowledge Check
Module 7 Quiz
Module 8 Strategic Organizational Form Choice
Module 8 Introduction
Organizational Form Dilemma
C Corporation
Partnership or LLC
S Corporation
Summary & Recommendation
Module 8 Wrap-Up
Gies Online Programs
Module 8 Overview and Resources
Course Wrap-Up
Congratulations!
Module 8 Quiz
Taxation of Business Entities II: Pass-Through Entities at Coursera Admission Process
Important Dates
Other courses offered by Coursera
Taxation of Business Entities II: Pass-Through Entities at Coursera Students Ratings & Reviews
1 Rating- 4-51
Student Forum
Anything you would want to ask experts?
ManagementProject ManagementBusiness AnalysisTaxation of Business Entities II: Pass-Through Entities