U.S. Federal Taxation Specialization

Start Date: 10/29/2018

Course Type: Specialization Course

Course Link: https://www.coursera.org/specializations/united-states-federal-taxation

Explore 1600+ online courses from top universities. Join Coursera today to learn data science, programming, business strategy, and more.

About Course

This Specialization introduces the U.S. federal tax system via conceptual and applied material. Learners will be able to apply basic principles to settings involving individuals, corporations, and other business entities, complete key components of major, individual U.S. federal tax returns, and identify tax-related strategies and implications of structuring transactions and organizations.

Course Syllabus

5 courses

Federal Taxation I: Individuals, Employees, and Sole Proprietors
Upcoming session: Oct 29
This course is the first course in a five-course US Federal Tax Specialization. It covers and focuses on the U.S. federal tax system as it relates to individuals, employees, and sole proprietors. Key concepts covered include gross income a

Federal Taxation II: Property Transactions of Business Owners and Shareholders
Upcoming session: Oct 29
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 re

Taxation of Business Entities I: Corporations
Upcoming session: Oct 22
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

Taxation of Business Entities II: Pass-Through Entities
Upcoming session: Oct 22
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 Subchapte

U.S. Federal Taxation Capstone

The Capstone is the culminating project in the US Federal Tax Specialization. You will have the opportunity to combine the concepts and techniques obtained through all the courses in this specialization (Federal Taxation I: Individuals, Employees

Deep Learning Specialization on Coursera

Course Introduction

U.S. Federal Taxation Specialization-

Course Tag

Related Wiki Topic

Article Example
Voluntary taxation Thomas Jefferson lent weight to a voluntary society, writing that "No man has a natural right to commit aggression on the equal rights of another, and this is all from which the laws ought to restrain him.” During his administration, President Jefferson abolished the whiskey excise and all other federal internal taxation on U.S. citizens, which was one of his campaign promises. The U.S. Federal government had no direct internal taxation for nearly 80 years.
Mullens v Federal Commissioner of Taxation Mullens v Federal Commissioner of Taxation was a 1976
Federal Commissioner of Taxation v Peabody Federal Commissioner of Taxation v Peabody was a 1994 High Court of Australia tax case concerning certain transactions made by the Peabody family business. The Australian Taxation Office (ATO) sought to apply the Part IVA
Voluntary taxation The American federal income taxation system is sometimes called a "voluntary" taxation system. Marjorie E. Kornhauser writes, "Most people never pay their taxes voluntarily, in the ordinary sense of the word. Rather, they are generally anti-tax, in that they usually would prefer to keep any income they receive than pay it to the government in taxes. Voluntary, in the context of taxation, simply means that people do not have to be compelled to pay their taxes through actual enforcement actions by the state." The "income taxes are voluntary" argument has not prevented U.S. residents who did not file tax returns or pay taxes from being prosecuted and convicted for tax offenses.
Interactive specialization According to the second, the Interactive Specialization (IS)
Taxation in Canada Taxation in Canada is a shared responsibility between the federal government and the various provincial and territorial legislatures. Under the "Constitution Act, 1867", taxation powers are vested in the Parliament of Canada under s. 91(3) for:
Partnership taxation Partnership taxation is codified as Subchapter K of Chapter 1 of the U.S. Internal Revenue Code (Title 26 of the United States Code). Partnerships are "flow-through" entities for United States federal income taxation purposes. Flow-through taxation means that the entity does not pay taxes on its income. Instead, the owners of the entity pay tax on their "distributive share" of the entity's taxable income, even if no funds are distributed by the partnership to the owners. Federal tax law permits the owners of the entity to agree how the income of the entity will be allocated among them, but requires that this allocation reflect the economic reality of their business arrangement, as tested under complicated rules.
Specialization (functional) Specialization is when people specialize in one thing or another which they are good at.
Specialization (functional) Adam Smith described economic specialization in his classic work, "The Wealth of Nations".
Slutzkin v Federal Commissioner of Taxation Slutzkin v Federal Commissioner Of Taxation (1977) 140 CLR 314 was a High Court of Australia case concerning the tax position of company owners who sold to a dividend stripping operation. The Australian Taxation Office (ATO) claimed the proceeds should be treated as dividends, but the Court held they were a capital sum like an ordinary investment asset sale.
Taxation in Australia Income taxes are the most significant form of taxation in Australia, and collected by the federal government through the Australian Taxation Office. Australian GST revenue is collected by the Federal government, and then paid to the states under a distribution formula determined by the Commonwealth Grants Commission.
Australian Taxation Office The Australian Taxation Office (ATO) is an Australian government statutory agency and the principal revenue collection body for the Australian government. The ATO has responsibility for administering the Australian federal taxation system, superannuation legislation, and other associated matters. Responsibility for the operations of the ATO are within the portfolio of the federal Treasurer.
Double taxation The term "double taxation" can also refer to the double taxation of some income or activity. For example, in some jurisdictions, corporate profits are taxed twice, once when earned by the corporation and again when the profits are distributed to shareholders as a dividend or other distribution. The term is not usually used to refer to the taxation of the same income by different levels of government, such as by federal, state and local authorities.
Partnership taxation in the United States The Nutshell series book "Federal Income Taxation of Partners and Partnerships" by Karen C. Burke (2005) is a quick reference guide for taxation students.
William Marshall Bullitt Other cases he argued in front of the U.S. Supreme Court involved income taxation of federal judicial salaries, taxation of state bonds and municipal securities, the Federal Farm Act, and the Rehabilitation Act of California.
Federal Republic of China ""They would differ from the existing federal countries in their defence, taxation and legal systems""
Academic specialization As the volume of knowledge accumulated by humanity became too great, increasing specialization in academia appeared in response.
Taxation in Puerto Rico Taxation in Puerto Rico takes the form of both Federal and Commonwealth taxes. Puerto Rico has independent tax-levying authority by provisions of of the United States code.
Union of Taxation Employees In 1966, with the advent of free collective bargaining in the federal public service, the UTE joined the Public Service Alliance of Canada (PSAC) as the “Taxation Component”.
Double taxation The U.S. requires its citizens to file tax returns reporting their earnings wherever they reside. However, there are some measures designed to reduce the international double taxation that results from this requirement.