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Federal Taxation II: Property Transactions of Business Owners and Shareholders
  • Level Professional
  • المدة 31 ساعات hours
  • الطبع بواسطة University of Illinois Urbana-Champaign
  • Offered by

عن

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.

الوحدات

About the Course

    • 4 Videos
    • 3 Readings
    • 1 Quiz
Show info about module content

4 Videos

  • Course Overview and Meet Your Instructors
  • About Professor Matthew Hutchens
  • About Professor Petro Lisowsky
  • Learn on Your Terms

3 Readings

  • Syllabus
  • About the Discussion Forums
  • Online Education at Gies College of Business

1 Quiz

  • Orientation Quiz

About Your Classmates

    • 2 Readings
    • 1 Discussion
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1 Discussions

  • Get to Know Your Classmates

2 Readings

  • Update Your Profile
  • Build a Learning Community with Social Media

Module 1 Information

    • 1 Readings
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1 Readings

  • Module 1 Overview and Resources

Lesson 1.1 Concepts in Cost Recovery

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Concepts in Cost Recovery

1 Quiz

  • Lesson 1.1 Knowledge Check

Lesson 1.2 Overview of Depreciation

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Overview of Depreciation

1 Quiz

  • Lesson 1.2 Knowledge Check

Lesson 1.3 Using the Depreciation Tables

    • 1 Videos
    • 1 Readings
    • 1 Quiz
Show info about module content

1 Videos

  • Using the Depreciation Tables

1 Readings

  • IRS Tables

1 Quiz

  • Lesson 1.3 Knowledge Check

Lesson 1.4 Examples Using the Depreciation Tables

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Examples Using the Depreciation Tables

1 Quiz

  • Lesson 1.4 Knowledge Check

Lesson 1.5 Depreciation of Business Use Realty

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Depreciation of Business Use Realty

1 Quiz

  • Lesson 1.5 Knowledge Check

Lesson 1.6 Depreciation in Year of Disposition

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Depreciation in Year of Disposition

1 Quiz

  • Lesson 1.6 Knowledge Check

Module 1 Review

    • 1 Quiz
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1 Quiz

  • Module 1 Quiz

Module 2 Information

    • 1 Readings
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1 Readings

  • Module 2 Overview and Resources

Lesson 2.1 Bonus Depreciation

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Bonus Depreciation

1 Quiz

  • Lesson 2.1 Knowledge Check

Lesson 2.2: Section 179 Election

    • 1 Videos
    • 1 Readings
    • 1 Quiz
Show info about module content

1 Videos

  • Section 179 Election

1 Readings

  • Inflation-adjusted Section 179 Amounts

1 Quiz

  • Lesson 2.2 Knowledge Check

Lesson 2.3 Listed Property

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Listed Property

1 Quiz

  • Lesson 2.3 Knowledge Check

Lesson 2.4 Luxury Auto Limitations

    • 1 Videos
    • 1 Readings
    • 1 Quiz
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1 Videos

  • Luxury Auto Limitations

1 Readings

  • Luxury Auto Limitations

1 Quiz

  • Lesson 2.4 Knowledge Check

Lesson 2.5 Amortization

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Amortization

1 Quiz

  • Lesson 2.5 Knowledge Check

Lesson 2.6 Depletion

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Depletion

1 Quiz

  • Lesson 2.6 Knowledge Check

Lesson 2.7 Capitalization vs Expensing

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Capitalization vs Expensing

1 Quiz

  • Lesson 2.7 Knowledge Check

Reporting Cost Recovery on Form 4562 (Optional)

    • 1 Videos
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1 Videos

  • Reporting Cost Recovery on Form 4562

Module 2 Review

    • 1 Quiz
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1 Quiz

  • Module 2 Quiz

Module 3 Information

    • 1 Readings
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1 Readings

  • Module 3 Overview and Resources

Lesson 3.1 Overview of Gains and Losses; Amount Realized

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Overview of Gains and Losses; Amount Realized

1 Quiz

  • Lesson 3.1 Knowledge Check

Lesson 3.2 Basis and Realized Gains or Losses

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Basis and Realized Gains or Losses

1 Quiz

  • Lesson 3.2 Knowledge Check

Lesson 3.3 Adjusted Basis: Cost Basis

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Adjusted Basis: Cost Basis

1 Quiz

  • Lesson 3.3 Knowledge Check

Lesson 3.4 Adjusted Basis: Gift Basis

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Adjusted Basis: Gift Basis

1 Quiz

  • Lesson 3.4 Knowledge Check

Lesson 3.5 Adjusted Basis: Inheritance Basis

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Adjusted Basis: Inheritance Basis

1 Quiz

  • Lesson 3.5 Knowledge Check

Module 3 Review

    • 1 Quiz
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1 Quiz

  • Module 3 Quiz

Module 4 Information

    • 1 Readings
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1 Readings

  • Module 4 Overview and Resources

Lesson 4.1 Recognized Gains and Losses

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Recognized Gains and Losses

1 Quiz

  • Lesson 4.1 Knowledge Check

Lesson 4.2 Nontaxable Exchanges and Like-Kind Exchanges: In General

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Nontaxable Exchanges and Like-Kind Exchanges: In General

1 Quiz

  • Lesson 4.2 Knowledge Check

Lesson 4.3 Like-Kind Exchanges: Boot, Basis, and Holding Period

    • 2 Videos
    • 1 Quiz
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2 Videos

  • Part 1: Like-Kind Exchanges: Boot, Basis, and Holding Period
  • Part 2: Like-Kind Exchange Examples

1 Quiz

  • Lesson 4.3 Knowledge Check

Lesson 4.4 Involuntary Conversions: In General

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Involuntary Conversions: In General

1 Quiz

  • Lesson 4.4 Knowledge Check

Lesson 4.5 Involuntary Conversions: Replacement Time Period

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Involuntary Conversions: Replacement Time Period

1 Quiz

  • Lesson 4.5 Knowledge Check

Lesson 4.6 Involuntary Conversions: Non-recognition Rules

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Involuntary Conversions: Non-recognition Rules

1 Quiz

  • Lesson 4.6 Knowledge Check

Module 4 Review

    • 1 Quiz
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1 Quiz

  • Module 4 Quiz

Module 5 Information

    • 1 Readings
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1 Readings

  • Module 5 Overview and Resources

Lesson 5.1 Sale of Personal Residence

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Sale of Personal Residence

1 Quiz

  • Lesson 5.1 Knowledge Check

Lesson 5.2 Contributing Property to a Corporation or Partnership

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Contributing Property to a Business

1 Quiz

  • Lesson 5.2 Knowledge Check

Lesson 5.3 Wash Sales

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Wash Sales

1 Quiz

  • Lesson 5.3 Knowledge Check

Lesson 5.4 Worthless Securities and Losses on Small Business Stock

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Worthless Securities and Losses on Small Business Stock

1 Quiz

  • Lesson 5.4 Knowledge Check

Lesson 5.5 Gains on Small Business Stock

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Gains on Qualified Small Business Stock

1 Quiz

  • Lesson 5.5 Knowledge Check

Module 5 Review

    • 1 Quiz
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1 Quiz

  • Module 5 Quiz

Module 6 Information

    • 1 Readings
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1 Readings

  • Module 6 Overview and Resources

Lesson 6.1 Character of Gains and Losses: Introduction

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Character of Gains and Losses: Introduction

1 Quiz

  • Lesson 6.1 Knowledge Check

Lesson 6.2 The Netting Process

    • 3 Videos
    • 1 Quiz
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3 Videos

  • Part 1: Introduction to Netting Process
  • Part 2: 3 Key Steps to Netting Process
  • Part 3: Example of Netting Process

1 Quiz

  • Lesson 6.2 Knowledge Check

Lesson 6.3 §1231 Assets

    • 3 Videos
    • 1 Quiz
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3 Videos

  • Part 1: Introduction to §1231 Assets
  • Part 2: Netting Process of §1231 Assets
  • Part 3: Example of Netting Process of §1231 Assets

1 Quiz

  • Lesson 6.3 Knowledge Check

Module 6 Review

    • 1 Quiz
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1 Quiz

  • Module 6 Quiz

Module 7 Information

    • 1 Readings
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1 Readings

  • Module 7 Overview and Resources

Lesson 7.1 §1245 Depreciation Recapture

    • 1 Videos
    • 1 Quiz
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1 Videos

  • §1245 Depreciation Recapture

1 Quiz

  • Lesson 7.1 Knowledge Check

Lesson 7.2 §1250 Depreciation Recapture

    • 1 Videos
    • 1 Quiz
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1 Videos

  • §1250 Depreciation Recapture

1 Quiz

  • Lesson 7.2 Knowledge Check

Lesson 7.3 Other Items in Netting Process

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Other Items in Netting Process

1 Quiz

  • Lesson 7.3 Knowledge Check

Lesson 7.4 §1239 Sale of Depreciable Property to Related Parties

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Gain from Sale of Depreciable Property Between Related Parties

1 Quiz

  • Lesson 7.4 Knowledge Check

Lesson 7.5 The Net Investment Tax

    • 1 Videos
    • 1 Quiz
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1 Videos

  • The Net Investment Tax

1 Quiz

  • Lesson 7.5 Knowledge Check

Module 7 Review

    • 1 Quiz
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1 Quiz

  • Module 7 Quiz

Final Comprehensive Exam

    • 1 Readings
    • 1 Quiz
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1 Readings

  • Depreciation Tables

1 Quiz

  • Final Review

Module 8 Review

    • 3 Readings
    • 1 Discussion
    • 1 Plugin
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1 Discussions

  • Final Reflection: What Will You Do With It?

3 Readings

  • Course Wrap-Up
  • Congratulations on completing the course!
  • Get Your Course Certificate

Auto Summary

Explore the intricacies of the U.S. federal tax system with "Federal Taxation II: Property Transactions of Business Owners and Shareholders." This professional-level course, offered by Coursera, dives into cost recovery, gains and losses, nontaxable exchanges, and more. Perfect for business professionals, it supports self-discovery and skill development over 1860 minutes. Subscription options include Starter, Professional, and Paid. Enhance your tax knowledge and professional skills today!

Matthew Hutchens
Instructor

Matthew Hutchens