University of Illinois Urbana Champaign - Taxation of Business Entities I: Corporations 

Course Overview

About Prof Donohoe

Syllabus

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Orientation Quiz

Module 1 Introduction

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 Judicial Doctrines

Lesson 1.1.6 Hierarchy of Tax Law Sources

Lesson 1.2.1 Fundamental Features

Lesson 1.2.2 Strategic Form Choice

Tax Entity Classification

Module 1 Wrap-Up

Module 1 Overview and Resources

Lesson 1.1 Knowledge Check

Lesson 1.2 Knowledge Check

Lesson 1.3 Knowledge Check

Module 1 Quiz

Module 2 Introduction

Income Tax Formulas

Lesson 2.2.1 Dividends Received Deduction: Concepts

Lesson 2.2.2 Dividends Received Deduction: Applications

Lesson 2.2.3 Organizational Expenditures Deduction: Concepts

Lesson 2.2.4 Organizational Expenditures Deduction: Applications

Lesson 2.3.1 Regular Corporate Income Tax Liability: Concepts

Lesson 2.3.2 Regular Corporate Income Tax Liability: Applications

Lesson 2.4 Corporate Alternative Minimum Tax

Lesson 2.5.1 Penalty Taxes on Corporate Accumulations

Lesson 2.5.2 Related Corporations

Book-Tax Differences

Compliance Procedures

Module 2 Wrap-Up

Module 2 Overview and Resources

Lesson 2.1 Knowledge Check

Lesson 2.2 Knowledge Check

Lesson 2.3 Knowledge Check

Lesson 2.4 Knowledge Check

Lesson 2.5 Knowledge Check

Module 2 Quiz

Module 3 Introduction

Lesson 3.1.1. Acquisition and Disposition

Lesson 3.1.2 Recognition

Lesson 3.1.3 Character

Lesson 3.1.4 Recapture

Lesson 3.1.5 Recapping Recapture

Sunchaser Shakery

Introduction to Non-Recognition Provisions

Lesson 3.3.1 Non-Recognition Provisions: Concepts

Lesson 3.3.2 Non-Recognition Provisions: Applications

Lesson 3.4.1 Basis Determination & Holding Period: Concepts

Lesson 3.4.2 Basis Determination & Holding Period: Applications

Lesson 3.5.1 Built-In Loss Property: Concepts

Lesson 3.5.2 Built-In Loss Property: Applications

Lesson 3.6.1 Treatment of ?Boot?: Concepts

Lesson 3.6.2 Treatment of ?Boot?: Applications

Module 3 Wrap-Up

Module 3 Overview and Resources

Lesson 3.1 Knowledge Check

Lesson 3.3 Knowledge Check

Lesson 3.4 Knowledge Check

Module 3 Quiz

Module 4 Introduction

Lesson 4.1.1 Assumption of Liabilities: Concepts

Lesson 4.1.2 Assumption of Liabilities: Applications

Lesson 4.2.1 Property and Services: Concepts

Lesson 4.2.2 Property and Services: Applications

Lesson 4.3.1 Capital Contributions: Concepts

Lesson 4.3.2 Capital Contributions: Applications

Lesson 4.4.1 Debt versus Equity: Concepts

Lesson 4.4.2 Debt versus Equity: Applications

Lesson 4.5.1 Investor Losses: Concepts

Lesson 4.5.2 Investor Losses: Applications

Lesson 4.6.1 Small Business Stock: Concepts

Lesson 4.6.2 Small Business Stock: Applications

Module 4 Wrap-Up

Module 4 Overview and Resources

Lesson 4.1 Knowledge Check

Lesson 4.2 Knowledge Check

Lesson 4.3 Knowledge Check

Lesson 4.4 Knowledge Check

Lesson 4.5 Knowledge Check

Lesson 4.6 Knowledge Check

Module 4 Quiz

Module 5 Introduction

Lesson 5.1.1 Earnings & Profits: Concepts

Lesson 5.1.2 Earnings & Profits: Applications

Lesson 5.2.1 Cash Distributions: Concepts

Lesson 5.2.2 Cash Distributions: Applications

Lesson 5.3.1 Property Distributions: Concepts

Lesson 5.3.2 Property Distributions: Applications

Lesson 5.4.1 Stock Distributions: Concepts

Lesson 5.4.2 Stock Distributions: Applications

Lesson 5.5.1 Constructive Distributions: Concepts

Lesson 5.5.2 Constructive Distributions: Applications

Lesson 5.6.1 Qualified Dividends: Concepts

Module 5 Wrap-Up

Module 5 Overview and Resources

Lesson 5.0 Knowledge Check

Lesson 5.1 Knowledge Check

Lesson 5.2 Knowledge Check

Lesson 5.3 Knowledge Check

Lesson 5.4 Knowledge Check

Lesson 5.5 Knowledge Check

Lesson 5.6 Knowledge Check

Module 5 Quiz

Module 6 Introduction

Background & Basics

Lesson 6.2.1 Stock Attribution Rules: Concepts

Lesson 6.2.2 Stock Attribution Rules: Applications

Lesson 6.3.1 Qualifying Stock Redemptions I: Concepts

Lesson 6.3.2 Qualifying Stock Redemptions I: Applications

Lesson 6.4.1 Qualifying Stock Redemptions II: Concepts

Lesson 6.4.2 Qualifying Stock Redemptions II: Applications

Lesson 6.5.1 Corporate Tax Effects: Concepts

Lesson 6.5.2 Corporate Tax Effects: Applications

Module 6 Wrap-Up

Module 6 Overview and Resources

Lesson 6.1 Knowledge Check

Lesson 6.2 Knowledge Check

Lesson 6.3 Knowledge Check

Lesson 6.4 Knowledge Check

Lesson 6.5 Knowledge Check

Module 6 Quiz

Module 7 Introduction

Background & Basics

Lesson 7.2.1 Corporate Tax Effects: Concepts

Lesson 7.2.2 Corporate Tax Effects: Applications

Introduction to Corporate Anti-Stuffing Rules

Lesson 7.3.1 Corporate Anti-Stuffing Rules: Concepts I

Lesson 7.3.2 Corporate Anti-Stuffing Rules: Applications I

Lesson 7.3.3 Corporate Anti-Stuffing Rules: Concepts II

Lesson 7.3.4 Corporate Anti-Stuffing Rules: Applications II

Lesson 7.4.1 Shareholder Tax Effects: Concepts

Lesson 7.4.2 Shareholder Tax Effects: Applications

Lesson 7.5.1 Parent Tax Effects

Lesson 7.5.2 Subsidiary Tax Effects

Lesson 7.5.3 Applications

Module 7 Wrap-Up

Module 7 Overview and Resources

Lesson 7.1 Knowledge Check

Lesson 7.2 Knowledge Check

Lesson 7.3 Knowledge Check

Lesson 7.4 Knowledge Check

Lesson 7.5 Knowledge Check

Module 7 Quiz

Module 8 Introduction

Historical Background

Lesson 8.2.1 General Requirements

Lesson 8.2.2 Type A Reorganizations

Lesson 8.2.3 Type B and C Reorganizations

Lesson 8.2.4 Type D Reorganizations

Lesson 8.2.5 Type E, F, and G Reorganizations

Lesson 8.3.1 Tax Consequences: Concepts

Lesson 8.3.2 Tax Consequences: Applications

Module 8 Wrap-Up

Course Wrap-Up

Gies Online Programs

Module 8 Overview and Resources

Congratulations!

Lesson 8.1 Knowledge Check

Lesson 8.2.1 Knowledge Check

Lesson 8.2.2 Knowledge Check

Lesson 8.2.3 Knowledge Check

Lesson 8.2.4 Knowledge Check

Lesson 8.2.5 Knowledge Check

Lesson 8.3 Knowledge Check

Module 8 Quiz