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US Corporate Income Taxation and Policies

kurs ist nicht verfügbar in Deutsch (Deutschland)

Wir übersetzen es in weitere Sprachen.

US Corporate Income Taxation and Policies

Dieser Kurs ist Teil von Spezialisierung „Everyday Tax Concepts: US Individual, Corporate & Estate Tax“

Dozent: Cody Warren, CFP®, CPA

Bei enthalten

Mehr erfahren

8 Module

Verschaffen Sie sich einen Einblick in ein Thema und lernen Sie die Grundlagen.

Stufe Anfänger

Empfohlene Erfahrung

1 Woche zu vervollständigen

unter 10 Stunden pro Woche

Flexibler Zeitplan

In Ihrem eigenen Lerntempo lernen

8 Module

Verschaffen Sie sich einen Einblick in ein Thema und lernen Sie die Grundlagen.

Stufe Anfänger

Empfohlene Erfahrung

1 Woche zu vervollständigen

unter 10 Stunden pro Woche

Flexibler Zeitplan

In Ihrem eigenen Lerntempo lernen

Was Sie lernen werden

Understand corporate income taxation, including double taxation and how tax policy shapes business decisions.
Compare S-Corps and C-Corps, and evaluate tax impacts of corporate formation, rates, and recent reforms.
Identify corporate tax benefits, liabilities, and forms, and navigate filing returns and major transactions.

Kompetenzen, die Sie erwerben

Kategorie: Tax Compliance
Kategorie: Tax
Kategorie: Income Tax
Kategorie: Corporate Strategy
Kategorie: Corporate Accounting
Kategorie: Tax Laws
Kategorie: Auditing
Kategorie: Tax Preparation
Kategorie: Tax Returns
Kategorie: Corporate Tax
Kategorie: Tax Planning
Kategorie: Mergers & Acquisitions
Kategorie: Tax Management

Wichtige Details

Zertifikat zur Vorlage

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Kürzlich aktualisiert!

Mai 2026

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15 Aufgaben

Unterrichtet in Englisch

91% of learners achieved a positive career outcome

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Dieser Kurs ist Teil der Spezialisierung Spezialisierung „Everyday Tax Concepts: US Individual, Corporate & Estate Tax“

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In diesem Kurs gibt es 8 Module

This course provides a comprehensive introduction to United States (US) Corporate Income Tax and Policies, tailored for beginners with a basic understanding of individual income tax.

Participants will learn about the significance of corporate income taxation, the concept of double taxation, and how corporate tax policies influence business decisions. The course will also cover recent tax reforms, the impact of corporate tax rates on economic growth, and the formation of corporations, including a comparison of S-Corporations and C-Corporations from a tax perspective. Additionally, learners will explore tax benefits, liabilities, key tax forms, and the process of filing corporate tax returns, along with the implications of corporate mergers, acquisitions, and restructuring.

Moduldetails

This module begins with the big picture: why corporate income tax exists, who it affects, and how tax policy shapes business and the economy in the United States (US). This module also grounds learners in core concepts and current policy context so they can see why subsequent technical details matter for real companies and careers in accounting, finance, or tax compliance.

Das ist alles enthalten

3 Videos3 Lektüren2 Aufgaben1 Diskussionsthema

3 VideosInsgesamt 8 Minuten

Welcome to US Corporate Income Tax and Policies1 Minute
Why Corporate Income Tax Matters in the US3 Minuten
How Tax Policy Shapes Corporate Decisions: Examples and Walkthroughs4 Minuten

3 LektürenInsgesamt 25 Minuten

Resource: Annual Limits Guide5 Minuten
Core Concepts: Corporate Tax Basics and Double Taxation10 Minuten
History of US Corporate Taxation10 Minuten

2 AufgabenInsgesamt 60 Minuten

Graded Assessment: Corporate Tax Basics30 Minuten
Knowledge Check: Corporate Tax Basics30 Minuten

1 DiskussionsthemaInsgesamt 10 Minuten

Discussion: Evaluating Double Taxation and Policy Trade-Offs10 Minuten

Learn the practical steps to form a corporation and how the choice of entity drives tax outcomes. This module helps beginners compare C‑Corporations and S‑Corporations, understand shareholder roles, and evaluate tax trade-offs that influence formation choices.

Das ist alles enthalten

2 Videos2 Lektüren2 Aufgaben1 Diskussionsthema

2 VideosInsgesamt 7 Minuten

Why Entity Choice Matters for Founders and Tax Outcomes4 Minuten
How: Step-by-Step Formation Process for a Corporation4 Minuten

2 LektürenInsgesamt 25 Minuten

Key Concepts: C Corporation vs S Corporation, Basic Tax Terms10 Minuten
How Taxes Differ: Illustrated Examples of S-Corp and C-Corp Outcomes15 Minuten

2 AufgabenInsgesamt 60 Minuten

Graded Assessment: Formation Steps and Tax Effects30 Minuten
Knowledge Check: Formation Steps and Tax Effects30 Minuten

1 DiskussionsthemaInsgesamt 10 Minuten

Discussion: Shareholder Roles, Compensation, and Tax Consequences10 Minuten

Translate tax rules into numbers and paperwork: compute basic corporate tax liability, recognize common credits and deductions, and learn the main forms and filing steps corporations use. This module prepares learners to read a corporate tax return and understand the administrative traps like AMT and filing requirements.

Das ist alles enthalten

2 Videos2 Lektüren2 Aufgaben1 Diskussionsthema

2 VideosInsgesamt 5 Minuten

Why Calculating Corporate Tax and Filing Correctly Matters3 Minuten
Step-by-Step Calculation of Corporate Tax Liability (Worked Example)3 Minuten

2 LektürenInsgesamt 30 Minuten

Core Concepts — Taxable Income, Credits, Deductions, and Filing Windows15 Minuten
Apply: Compute Tax Liability for a Sample Corporation15 Minuten

2 AufgabenInsgesamt 60 Minuten

Graded Assessment: Compute Tax, Apply Credits, and Complete Form Fields30 Minuten
Knowledge Check: Compute Tax, Apply Credits, and Complete Form Fields30 Minuten

1 DiskussionsthemaInsgesamt 10 Minuten

Reflection Discussion: Filing Steps, Common Administrative Traps, and AMT Considerations10 Minuten

Explore how corporations return value to owners and the distinct tax consequences of each method. Learners will compare cash and property distributions, understand accumulated earnings tax risks, and analyze the tax treatment of liquidations and dividends in realistic scenarios.

Das ist alles enthalten

3 Videos2 Lektüren2 Aufgaben

3 VideosInsgesamt 13 Minuten

Why Distributions, Dividends, and Liquidations Matter for Owners and Advisors3 Minuten
Tax Treatment of Cash and Property Distributions4 Minuten
Accumulated Earnings Tax and Sample Scenarios 7 Minuten

2 LektürenInsgesamt 30 Minuten

Core Concepts: Types of Distributions, Basis, and Tax Terminology15 Minuten
Case Study — Tax Consequences of a Property Distribution and a Corporate Liquidation15 Minuten

2 AufgabenInsgesamt 60 Minuten

Graded Assessment: Distributions, Dividends, AET, and Liquidation30 Minuten
Knowledge Check: Distributions, Dividends, AET, and Liquidations30 Minuten

Understand tax rules that apply when corporations restructure, merge, or dissolve. This module covers dissolution procedures, tax consequences of reorganizations and M&A transactions, and practical tax considerations firms weigh during structural change.

Das ist alles enthalten

2 Videos3 Lektüren2 Aufgaben1 Diskussionsthema

2 VideosInsgesamt 9 Minuten

Why Corporate Restructuring, M&A, and Dissolution Matter3 Minuten
Walkthrough — Tax Mechanics of a Corporate Dissolution (Worked Example)5 Minuten

3 LektürenInsgesamt 45 Minuten

Core Tax Concepts for Dissolution, Reorganization, and M&A10 Minuten
Tax Considerations in Mergers and Acquisitions15 Minuten
Tax Treatment of Corporate Reorganizations (Types and Tests)20 Minuten

2 AufgabenInsgesamt 60 Minuten

Graded Assessment: Dissolution, Reorganizations, and M&A Tax Treatment30 Minuten
Knowledge Check: Dissolution, Reorganizations, and M&A Tax Treatment30 Minuten

1 DiskussionsthemaInsgesamt 10 Minuten

Reflection Discussion: Lessons Learned and Implications for Practice10 Minuten

Cover the administrative side of corporate taxation: the IRS’s role, common compliance pitfalls, penalties, and how advisors support corporations. Learners will see how enforcement shapes corporate behavior and the practical steps firms take to meet obligations.

Das ist alles enthalten

2 Videos3 Lektüren2 Aufgaben1 Diskussionsthema

2 VideosInsgesamt 9 Minuten

Why Enforcement Matters: IRS, Corporate Behavior, and Real-World Stakes4 Minuten
How Enforcement Works: Case Walkthrough of an IRS Corporate Audit5 Minuten

3 LektürenInsgesamt 40 Minuten

IRS Structure, Enforcement Authorities, and Common Compliance Pitfalls15 Minuten
What Advisors Do: Professional Roles, Ethical Duties, and Engagement Models15 Minuten
Tax Shelters, Abusive Transactions, and Legal Implications 10 Minuten

2 AufgabenInsgesamt 60 Minuten

Graded Assessment: Penalties, Procedures, and Advisor Responses30 Minuten
Knowledge Check: Penalties, Procedures, and Advisor Responses30 Minuten

1 DiskussionsthemaInsgesamt 10 Minuten

Reflection: Advisor Choices and Stakeholder Trade-Offs10 Minuten

Conclude with the practical patchwork of state corporate taxes and an integrative capstone that asks learners to apply course concepts to a realistic corporate tax scenario. This final module helps learners synthesize federal and state rules and demonstrate applied competence.