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Taxation of Business Entities I: Corporations

University of Illinois at Urbana-Champaign via Coursera

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  • Provider Coursera
  • Subject Law
  • Cost Free Online Course (Audit)
  • Session In progress
  • Language English
  • Certificate Paid Certificate Available
  • Effort 6-8 hours a week
  • Start Date
  • Duration 8 weeks long
  • Learn more about MOOCs

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Overview

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This course provides an introduction to the U.S. federal income taxation of corporations and their shareholders. The course focuses on the relevant provisions of Subchapter C of the Internal Revenue Code, as well as related Treasury Regulations and judicial opinions, governing corporate formation, operations, distributions, and liquidation. Practical in-class study problems facilitate self-discovery of technical tax knowledge along with the development of a variety of professional skills and attitudes.

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