Book-Tax Differences - Taxation of Business Entities I: Corporations

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Book-Tax Differences - Taxation of Business Entities I: Corporations
U.S. Federal Taxation Specialization
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.

Prof. Donohoe is an excellent teacher and I find his examples useful in learning the concepts.,It is beneficial for everyone who are interested in these course
In this module, you will compare the tax formula for C corporations with the tax formula for individuals. Next, you will examine special tax deductions available only to corporations, such as the dividends received deduction, and the organizational expenditures deduction. You will learn how to calculate corporate income tax liability and compute the corporate Alternative Minimum Tax (AMT). This module will also discuss book-tax differences, and finally, it will discuss compliance procedures.
Book-Tax Differences - Taxation of Business Entities I: Corporations
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