Taxation of Business Entities II: Pass-Through Entities

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Course overview

Provider
Coursera
Course type
Free online course
Level
Intermediate
Deadline
Flexible
Duration
35 hours
Certificate
Paid Certificate Available
Course author
Michael P Donohoe, PhD, CPA

Description

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 Subchapters S and K of the Internal Revenue Code, as well as related Treasury Regulations and judicial opinions, governing the formation, operation, and termination of pass-through entities. Practical in-class study problems facilitate self-discovery of technical tax knowledge along with the development of a variety of professional skills and attitudes.
Taxation of Business Entities II: Pass-Through Entities
  • English language

  • Recommended provider

  • Certificate available