Course – 4 – Taxation of Business Entities I Corporations

About Course

Welcome to “Taxation of Business Entities I: Corporations,” a comprehensive course designed to provide a deep understanding of the federal income taxation of corporations. This course is fundamental for students pursuing careers in accounting, finance, or law, as well as for business professionals who wish to enhance their knowledge of corporate tax principles.The course is structured to provide a blend of theoretical knowledge and practical application. Each module will include lectures, case studies, practical exercises, and discussions. Assessment will be based on assignments, quizzes, and exams designed to test your understanding and application of the course material.

Course Content

WEEK 1

COURSE OUTLINE

00:00
Video About Prof Donohoe

02:42
Video Course Introduction

04:13
Lesson 1.0 Module 1 Introduction

02:05
Lesson 1.1 Tax Law Refresher

00:46
Lesson 1.1.1 Origins of Taxation

00:00
Lesson 1.1.2 Sources of Tax Law Statutory

00:00
Lesson 1.1.3 Sources of Tax Law Administrative

00:00
Lesson 1.1.4 Sources of Tax Law Judicial

00:00
Lesson 1.1.5 Hierarchy of Tax Law Sources

00:00
Lesson 1.1.6 Judicial Doctrines

00:00
Lesson 1.2 Organizational Form

00:00
Lesson 1.2.1 Fundamental Features

00:00
Lesson 1.2.2 Strategic Form Choice

00:00
Lesson 1.3 Tax Entity Classification

03:42
Lesson 1.4 Module 1 Wrap Up

00:00

WEEK 2

Lesson 2 0 Module 2 Introduction

00:00
Lesson 2.1 Income Tax Formulas

00:00
Lesson 2.2 Special Corporate Deductions

00:00
Lesson 2.2.1 Dividends Received Deductions Concepts

00:00
Video Lesson 2.2.2 Dividends Received Deductions Applications

00:00
Lesson 2.2.3 Organizational Expenditures Deduction Concepts

00:00
Lesson 2.2.4 Organizational Expenditures Deduction Applications

00:00
Lesson 2.3 Regular Corporate Income Tax Liability

00:00
Lesson 2.3.1 Regular Corporate Income Tax Liability Concepts

00:00
Lesson 2.3.2 Regular Corporate Income Tax Liability Applications

00:00
Lesson 2.4 Special Corporate Tax Liability Concepts

00:00
Lesson 2.4.1 Penalty Taxes on Corporate Accumulations

00:00
Lesson 2.4.2 Related Corporations

00:00
Lesson 2.4.3 Alternative Minimum Tax

00:00
Lesson 2.5 Box Tax Differences

00:00
Lesson 2.6 Compliance Procedures

00:00
Lesson 2.7 Module 2 Wrap Up

00:00

WEEK 3

MODULE

00:00
Corporate Formation I Overview

00:00
Corporate Formation I Wrap Up

00:00
Lesson 3.1 Property Transaction Refresher

00:00
Lesson 3.1.1 Acquisition and Deposition

00:00
Lesson 3.1.2 Recognition

00:00
Lesson 3.1.3 Character

00:00
Lesson 3.1.4 Recapture

00:00
Lesson 3.2 Sun chaser Shakery

00:00
Lesson 3.3 Non Recognition Provisions

00:00
Lesson 3.3.1 Concepts

00:00
Lesson 3.3.2 Applications Logic Check 1

00:00
Lesson 3.3.2 Applications Logic Check 2

00:00
Lesson 3.3.2 Applications Logic Check 3

00:00
Lesson 3.3.2 Applications Logic Check 4

00:00
Lesson 3.4 Basis Determination & Holding Period

00:00
Lesson 3.4.1 Concepts

00:00
Lesson 3.4.2 Applications Logic Check 2

00:00
Lesson 3.5 Built In Loss Property

00:00
Lesson 3.5.1 Concepts

00:00
Lesson 3.5.2 Applications Logic Check 1

00:00
Lesson 3.5.2 Applications Logic Check 2

00:00
Lesson 3.6 Treatment of Boot

00:00
Lesson 3.6.1 Concepts

00:00
Lesson 3.6.2 Applications Logic Check 1

00:00
Lesson 3.6.2 Applications Logic Check 2

00:00
Lesson 3.6.2 Applications Logic Check 3

00:00

WEEK 4

MODULE 4

00:00
Lesson 4 0 Module Information

00:00
Lesson 4.1 Assumption of Liabilities

00:00
Lesson 4.1.1 Concepts

00:00
Lesson 4.1.2 Applications Logic Check 1

00:00
Lesson 4.1.2 Applications Logic Check 2

00:00
Lesson 4 1 2 Applications Logic Check 3

00:00
Lesson 4.2 Property and Services

00:00
Lesson 4.2.1 Concepts

00:00
Lesson 4.2.2 Applications Logic Check 1

00:00
Lesson 4.3 Capital Contributions

00:00
Lesson 4.3.1 Concepts

00:00
Lesson 4.3.2 Applications Logic Check 1

00:00
Lesson 4.4 Debt versus Equity

00:00
Lesson 4.4.1 Concepts

00:00
Lesson 4.4.2 Applications Logic Check 1

00:00
Lesson 4.4.2 Applications Logic Check 2

00:00
Lesson 4.5 Investor Losses

00:00
Lesson 4.5.1 Concepts

00:00
Lesson 4.5.2 Applications Logic Check 1

00:00
Lesson 4.5.2 Applications Logic Check 2

00:00
Lesson 4.5.2 Applications Logic Check 3

00:00
Lesson 4.6 Small Business Stock

00:00
Lesson 4.6.1 Concepts

00:00
Lesson 4.6.2 Applications Logic Check 1

00:00
Lesson 4.6.2 Applications Logic Check 2

00:00
Lesson 4.7 Module 4 Wrap Up

00:00

WEEK 5

MODULE

00:00
Lesson 5.1 Earnings & Profits

00:00
Lesson 5.1.1 Concepts

00:00
Lesson 5.1.2 Applications Logic Check 1

00:00
Lesson 5.1.2 Applications Logic Check 2

00:00
Lesson 5.2 Cash Distributions

00:00
Lesson 5.2.1 Concepts

00:00
Lesson 5.2.2 Applications Logic Check 1

00:00
Lesson 5.2.2 Applications Logic Check 2

00:00
Lesson 5.2.2 Applications Logic Check 3

00:00
Lesson 5.3 Property Distributions

00:00
Lesson 5.3.1 Concepts

00:00
Lesson 5.3.2 Applications Logic Check 1

00:00
Lesson 5.3.2 Applications Logic Check 2

00:00
Lesson 5.3.2 Applications Logic Check 3

00:00
Lesson 5.4 Stock Distributions

00:00
Lesson 5.4.1 Concepts

00:00
Lesson 5.4.2 Applications Logic Check 1

00:00
Lesson 5.4.2 Applications Logic Check 2

00:00
Lesson 5.5 Constructive Distributions

00:00
Lesson 5.5.1 Concepts

00:00
Lesson 5.5.2 Applications Logic Check

00:00
Lesson 5.6 Qualified Dividends

00:00
Lesson 5.7 Module 5 Wrap Up

00:00

WEEK 6

MODULE

00:00
Lesson 6.1 Background & Basics

00:00
Lesson 6.2 Stock Attribution Rules

00:00
Lesson 6.2.1 Concepts

00:00
Lesson 6.2.2 Applications Logic Check 1

00:00
Lesson 6.2.2 Applications Logic Check 2

00:00
Lesson 6.3 Qualifying Stock Redemptions I

00:00
Lesson 6.3.1 Concepts

00:00
Lesson 6.3.2 Applications Logic Check 1

00:00
Lesson 6.3.2 Applications Logic Check 2

00:00
Lesson 6.3.2 Applications Logic Check 3

00:00
Lesson 6.4 Qualifying Stock Redemptions II

00:00
Lesson 6.4.1 Concepts

00:00
Lesson 6.4.2 Applications Logic Check 1

00:00
Lesson 6.4.2 Applications Logic Check 2

00:00
Lesson 6.4.2 Applications Logic Check 3

00:00
Lesson 6.4.2 Applications Logic Check 4

00:00
Lesson 6.5 Corporate Tax Effects

00:00
Lesson 6.5.1 Concepts

00:00
Lesson 6.5.2 Applications Logic Check 1

00:00
Lesson 6.5.2 Applications Logic Check 2

00:00
Lesson 6 5 2 Applications Logic Check 3

00:00
Lesson 6.6 Module 6 Wrap Up

00:00

WEEK 7

MODULE

00:00
Corporate Liquidations Wrap Up

00:00
Lesson 7.1 Background & Basics

00:00
Lesson 7.2 Corporate Tax Effects

00:00
Lesson 7.2.1 Concepts

00:00
Lesson 7.2.2 Applications Logic Check 1

00:00
Lesson 7.2.2 Applications Logic Check 2

00:00
Lesson 7.2.2 Applications Logic Check 3

00:00
Lesson 7.3 Corporate Anti Stuffing Rules

00:00
Lesson 7.3.1 Concepts

00:00
Lesson 7.3.2 Applications Logic Check 1

00:00
Lesson 7.3.2 Applications Logic Check 2

00:00
Lesson 7.3.2 Applications Logic Check 3

00:00
Lesson 7.3.4 Applications Logic Check 4

00:00
Lesson 7.3.4 Applications Logic Check 5

00:00
Lesson 7.3.3 Concepts II

00:00
Lesson 7.4 Shareholder Tax Effects

00:00
Lesson 7.4.1 Concepts

00:00
Lesson 7.4.2 Applications Logic Check 1

00:00
Lesson 7.4.2 Applications Logic Check 2

00:00
Lesson 7.5 Parent Subsidiary Liquidations

00:00
Lesson 7.5.1 Parent Tax Effects I

00:00
Lesson 7.5.2 Subsidiary Tax Effects II

00:00
Lesson 7.5.3 Applications Logic Check 1

00:00
Lesson 7.5.3 Applications Logic Check 2

00:00
Lesson 7.5.3 Applications Logic Check 3

00:00
Lesson 7.5.3 Applications Logic Check 4

00:00

WEEK 8

BUSINESS ENTITES

00:00
Lesson 8.1 Historical Background

00:00
Lesson 8.2 Tax Deferred Reorganizations

00:00
Lesson 8.2.1 General Requirements

00:00
Lesson 8.2.2 Type A Organizations

00:00
Lesson 8.2.3 Type B and C Organizations

00:00
Lesson 8.2.4 Type D Organizations

00:00
Lesson 8.2.5 Type E, F, and G Organizations

00:00
Lesson 8.3 Tax Consequences

00:00
Lesson 8.3.1 Concepts

00:00
Lesson 8.3.2 Application Logic Check 1

00:00
Lesson 8.3.2 Application Logic Check 2

00:00
Lesson 8.3.2 Application Logic Check 3

00:00
Lesson 8.3.2 Application Logic Check 4

00:00
Lesson 8.3.2 Application Logic Check 5

00:00
Lesson 8.4 Module 8 Wrap Up

00:00

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About Course

Course Content

WEEK 1

COURSE OUTLINE

Video About Prof Donohoe

Video Course Introduction

Lesson 1.0 Module 1 Introduction

Lesson 1.1 Tax Law Refresher

Lesson 1.1.1 Origins of Taxation

Lesson 1.1.2 Sources of Tax Law Statutory

Lesson 1.1.3 Sources of Tax Law Administrative

Lesson 1.1.4 Sources of Tax Law Judicial

Lesson 1.1.5 Hierarchy of Tax Law Sources

Lesson 1.1.6 Judicial Doctrines

Lesson 1.2 Organizational Form

Lesson 1.2.1 Fundamental Features

Lesson 1.2.2 Strategic Form Choice

Lesson 1.3 Tax Entity Classification

Lesson 1.4 Module 1 Wrap Up

WEEK 2

Lesson 2 0 Module 2 Introduction

Lesson 2.1 Income Tax Formulas

Lesson 2.2 Special Corporate Deductions

Lesson 2.2.1 Dividends Received Deductions Concepts

Video Lesson 2.2.2 Dividends Received Deductions Applications

Lesson 2.2.3 Organizational Expenditures Deduction Concepts

Lesson 2.2.4 Organizational Expenditures Deduction Applications

Lesson 2.3 Regular Corporate Income Tax Liability

Lesson 2.3.1 Regular Corporate Income Tax Liability Concepts

Lesson 2.3.2 Regular Corporate Income Tax Liability Applications

Lesson 2.4 Special Corporate Tax Liability Concepts

Lesson 2.4.1 Penalty Taxes on Corporate Accumulations

Lesson 2.4.2 Related Corporations

Lesson 2.4.3 Alternative Minimum Tax

Lesson 2.5 Box Tax Differences

Lesson 2.6 Compliance Procedures

Lesson 2.7 Module 2 Wrap Up

WEEK 3

MODULE

Corporate Formation I Overview

Corporate Formation I Wrap Up

Lesson 3.1 Property Transaction Refresher

Lesson 3.1.1 Acquisition and Deposition

Lesson 3.1.2 Recognition

Lesson 3.1.3 Character

Lesson 3.1.4 Recapture

Lesson 3.2 Sun chaser Shakery

Lesson 3.3 Non Recognition Provisions

Lesson 3.3.1 Concepts

Lesson 3.3.2 Applications Logic Check 1

Lesson 3.3.2 Applications Logic Check 2

Lesson 3.3.2 Applications Logic Check 3

Lesson 3.3.2 Applications Logic Check 4

Lesson 3.4 Basis Determination & Holding Period

Lesson 3.4.1 Concepts

Lesson 3.4.2 Applications Logic Check 2

Lesson 3.5 Built In Loss Property

Lesson 3.5.1 Concepts

Lesson 3.5.2 Applications Logic Check 1

Lesson 3.5.2 Applications Logic Check 2

Lesson 3.6 Treatment of Boot

Lesson 3.6.1 Concepts

Lesson 3.6.2 Applications Logic Check 1

Lesson 3.6.2 Applications Logic Check 2

Lesson 3.6.2 Applications Logic Check 3

WEEK 4

MODULE 4

Lesson 4 0 Module Information

Lesson 4.1 Assumption of Liabilities

Lesson 4.1.1 Concepts

Lesson 4.1.2 Applications Logic Check 1

Lesson 4.1.2 Applications Logic Check 2

Lesson 4 1 2 Applications Logic Check 3

Lesson 4.2 Property and Services

Lesson 4.2.1 Concepts

Lesson 4.2.2 Applications Logic Check 1

Lesson 4.3 Capital Contributions

Lesson 4.3.1 Concepts

Lesson 4.3.2 Applications Logic Check 1

Lesson 4.4 Debt versus Equity