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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/federal-taxation-business
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课程名称：联邦税法 II：商业所有者和股东的财产交易 概述：本课程深入探讨美国联邦税制如何与商业所有者和股东的财产交易相关联。主要内容包括成本回收（如折旧、摊销和耗竭）、实现与确认的收益和损失计算、免税交换的潜在税务影响评估，以及不同性质的收益和损失的合并或净额计算。通过课程作业，学员将能够自我发现知识并发展各类专业技能。 课程大纲： 1. **课程介绍**：熟悉课程内容、讲师和同学，以及学习环境，掌握必要的技术技能。 2. **模块一：成本回收与折旧概论**：介绍美国纳税人使用的成本回收概念，解释不动产与动产的区别，详细讲解修改后的加速成本回收系统（MACRS）及其对于折旧的应用。 3. **模块二：加速折旧、摊销和耗竭**：深入探讨美国联邦税收结构中的成本回收概念，包括第一年额外折旧、限制性列出财产的可扣除性，以及无形资产的摊销及自然资源的耗竭。 4. **模块三：收益、损失与调整基础**：探讨财产交易，特别是处置交易及其在联邦税法下的税务后果，讨论实现金额与确认收益或损失的差异。 5. **模块四：不允许的损失、同类交换与强制转化**：学习延后收益和损失的特定财产交易，包括同类交换的规则及其税务后果；还探讨强制转化的相关规定。 6. **模块五：特殊收益/损失规定**：讨论纳税人主要居所销售的非课税规则，以及对企业实体贡献财产的特殊非识别规则等。 7. **模块六：性质与净额处理过程**：分类收益和损失，并介绍不同性质的税率，讨论持有期在短期与长期资产中的重要性及其对净额计算的影响。 8. **模块七：折旧回收与净额处理中的其他事项**：探讨1231资产中的1245和1250资产，了解折旧回收与未回收的不同税率，并讨论其他收益和损失的净额处理。 9. **模块八：综合期末考试**：运用在课程中学习的税收规则解决一系列问题，识别潜在税务问题并确定合适的税务处理方式。 通过本课程，学员不仅能够掌握联邦税法相关的复杂内容，还能提升解决相关实际问题的能力。
Name:INTRODUCTION TO THE COURSE
Description: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.
Name:Module 1: Introduction to Cost Recovery and Depreciation
Description:In this module, you will be introduced to concepts of cost recovery used by U.S. Taxpayers. The nature of property will be discussed designating the difference between realty and personalty. The Modified Accelerated Cost Recovery System (MACRS) will be explained along with its classification of both real and personal assets as well as applicable conventions used in depreciating property. Finally, learners will discover how to use the tax depreciation tables to aid in the determination of allowable cost recovery deductions.
Name:Module 2: Accelerated Depreciation, Amortization, and Depletion
Description:In this module, you will take a deeper dive into concepts of cost recovery used in the U.S. Federal tax structure. This deeper dive begins with a discussion about the two different types of additional first year depreciation, known as Section 179 depreciation and "bonus" depreciation. Next, you will learn about listed property, which faces limitations on the deductibility. You will learn how intangible personal and real property costs are recovered through amortization, and which kinds of intangible property are eligible to be amortized. You will also learn how natural resource costs are recovered through depletion deductions.
Name:Module 3: Gains, Losses, and Adjusted Basis
Description:In this module, you will take a deep dive into property transactions, specifically disposals, and their tax consequences under U.S. federal tax law. First, we’ll begin by discussing the economic concept of amount realized. Next, we’ll discuss differences between the amount and gains or losses realized versus recognized, such as deferred or postponed gains and disallowed losses. Last, we’ll discuss the three main ways property basis is established, namely cost basis, gift basis, and inheritance basis.
Name:Module 4: Disallowed Losses, Like-kind Exchanges, and Involuntary Conversions
Description:In this module, you will learn about unique property transactions where gains and/or losses are deferred. First, we’ll discuss circumstances where certain losses on the disposal of property are not allowed to be recognized. Next, we’ll discuss a type of non-taxable exchange called “like-kind exchange,” which allows properties to be exchanged with no tax recognition, and the rules governing its tax deferred status. Next, we’ll discuss specific circumstances where part of the non-taxable transaction actually becomes taxable due to receipt of non-like-kind property, called boot. Last, we’ll talk about what basis the newly exchanged property should have, and what the holding period should be. We'll then continue our discussion regarding non-taxable exchanges and discuss involuntary conversions. You will learn the earliest and latest dates to involuntarily exchange an asset after a casualty loss or condemnation. Next, we discuss paths for conversion, direct and indirect, and their tax consequences. We discuss two tests governing the involuntary conversion rules, specifically the functional use test and the taxpayer use test.
Name:Module 5: Special Gain/Loss Provisions
Description:In this module, we start off by discussing the rules governing the non-taxation of the sale of a taxpayer’s primary residence. We'll discover special nonrecognition rules for the contribution of property to business entities. Next, we’ll learn what wash sales are and the dates that determine whether or not the losses can be recognized. Finally, we'll learn about the special treatment of worthless securities and gains and losses on certain small business stock.
Name:Module 6: Character and the Netting Process
Description:In this module, we discuss the character and applicable tax rates for gains and losses on the disposal of property. Gains and losses are categorized into ordinary, Section 1231, and long-term capital “preferential” rates. Next, the importance of the holding period and its determination of whether an asset is designated as short-term versus long-term is discussed. The netting of gains and losses from different characterizations is discussed. Last, we discuss what a Section 1231 asset is and how it gets treated in the netting process.
Name:Module 7: Depreciation Recapture and Other Items in the Netting Process
Description:In this module, you will take a deeper dive into two categories within Section 1231 assets, Section 1245 assets and Section 1250 assets. You will learn about both depreciation recapture and depreciation unrecapture, and the varying special tax rates for gains that are recaptured or unrecaptured. You will discover how other gains and losses fit into the netting process. You will learn about a special rule that applies to the sale of depreciable property between related parties. Last, you will learn about the Net Investment Income Tax.
Name:Module 8: Final Comprehensive Exam
Description:In this final module, you will apply the tax rules you have learned throughout this course to a series of problems. When presented with hypothetical taxpayer situations, you will identify potential tax issues and determine appropriate tax treatments.
This course examines the U.S. federal tax system as it relates to property transactions of business owners and shareholders. Topics include cost recovery, such as depreciation, amortization, and depletion; calculation of realized versus recognized gains and losses; evaluation of the potential tax effects of nontaxable exchanges; and the combining, or netting, gains and losses that are different in nature. Assignments facilitate self-discovery of knowledge and development of a variety of professional skills.
