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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/taxation-business-entities-part-2
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课程名称：商业实体税务II：通过实体的税务 概述：本课程介绍了美国联邦收入税对通过实体的征税，包括S型公司、合伙企业和有限责任公司。重点讨论《国内税收法典》中的S章和K章相关条款，以及规制通过实体的设立、运营和终止的财政法规和司法意见。课程通过实践中的学习问题促进学员自主发现技术税务知识，并培养多种专业技能与态度。 课程大纲： 1. 课程介绍： 本模块将帮助学员熟悉课程内容、讲师和同学，以及学习环境，同时获取成功完成课程所需的技术技能。 2. 模块1：合伙企业的设立 本模块将考察合伙企业的美国联邦税务处理。学习合伙企业的基本概念和背景，分析合伙企业生命周期中的设立以及与合伙权益交换的财产贡献的不认税原则等。 3. 模块2：合伙企业运营 在本模块中，学习合伙企业的收入衡量与报告，合伙人分配的收入份额，以及合伙人与合伙企业之间的交易。 4. 模块3：合伙企业分配 本模块介绍合伙企业分配的税务处理，分配类型的分类，以及不认税原则的适用和例外。 5. 模块4：合伙企业的销售和终止 考察合伙企业股份的销售及终止的税务影响，包括特殊基础调整和非销售转让的税务效果。 6. 模块5：其他通过实体 本模块考察其他类型的通过实体，包括有限责任公司（LLC）、有限责任合伙企业（LLP）、家庭合伙企业及S型公司。 7. 模块6：S型公司运营 深入探讨S型公司的收入测量与分配、股东基础、损失限制以及向股东的分配的税务影响。 8. 模块7：专业税务实践与伦理 本模块研究专业税务实践的伦理准则，讨论美国国税局的使命、征罚，以及税务顾问需遵循的伦理标准。 9. 模块8：战略组织形式选择 应用公司与通过实体的税务概念，分析四种组织形式选项，并推荐最佳组织形式。 此课程旨在为参与者提供关于通过实体的税务知识，并帮助他们在专业领域的发展。
Name:Introduction to Course
Description:In this module, you will become familiar with the course, your instructor, 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: Partnership Formation
Description:In this module, we begin an examination of the U.S. federal tax treatment of partnerships. The first lesson will examine the background and basic concepts of partnerships, including the conceptual framework that governs nearly all tax rules for partnerships, and special basis concepts that allow for a single layer of taxation. The next lessons shift to the partnership life cycle with a focus on partnership formation. We will analyze the non-recognition provision for property contributions in exchange for a partnership interest, as well as basis and holding period rules, and some of the most common exceptions to the non-recognition provision.
Name:Module 2: Partnership Operations
Description:In this module, you will learn about partnership operations. We will first examine partnership income measurement and reporting. The next two lessons will examine a partner’s distributive share of partnership income, and adjustments to a partner’s outside basis in the partnership. From there we will consider the deduction for qualified business income on a partner’s tax return, limitations on the deductibility of partnership losses by the partner, and transactions between the partnership and partner.
Name:Module 3: Partnership Distributions
Description: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.
Name:Module 4: Partnership Sales and Terminations
Description:This module examines the tax implications of partnership sales and terminations. The first lesson will focus on the sale of a partnership interest. The next lesson considers a special basis adjustment used to adjust for discrepancies between inside and outside basis that may arise after a sale of a partnership interest. The third lesson examines the tax effects of many non-sale dispositions of a partnership interest, such as transfers to a corporation, like-kind exchanges, gifts, and death of a partner. The fourth lesson examines technical tax termination of a partnership, which can occur through sale, liquidation, or operation of law.
Name:Module 5: Other Pass-Through Entities
Description:This module examines several other types of pass-through entities including limited liability companies (LLC), limited liability partnerships (LLP), family partnerships, and Subchapter S corporations. The first lesson examines LLCs, which combine partnership taxation with the limited liability of corporations. The next lesson considers limited liability partnerships, which operate similar to general partnerships but with significant liability exposure differences. Family partnerships are considered in the third lesson. The last lesson examines the basic attributes of Subchapter S corporations, which are entities incorporated under state law but taxed as a pass-through entity for federal income tax purposes.
Name:Module 6: S Corporation Operations
Description:In this module, we will further examine S corporations. We will explore income measurement and allocation methods for passing through earnings to the shareholders, including the differentiation between ordinary income items and separately stated items. Next, we will discuss shareholder basis. We will also explore loss limitations with respect to shareholder tax basis and at-risk basis. We will then consider the tax effects of distributions to shareholders. Finally, we will discuss exceptions that subject S corporations to entity level taxes.
Name:Module 7: Professional Tax Practice and Ethics
Description:In this module, you will examine the ethical guidelines that encompass the professional tax practice. The module 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 by Circular 230 and the AICPA.
Name:Module 8: Strategic Organizational Form Choice
Description:This module directly applies the concepts of corporate and pass-through entity taxation to a comprehensive organizational form dilemma. In the first lesson, you will learn about the organizational form dilemma facing the owner of an entity. The next lessons will analyze four organizational form options: corporation, partnership, limited liability company, and Subchapter S corporation. The final lesson summarizes the analysis and recommends the best organizational form for this dilemma.
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.
