Course: Taxation of Business Entities I: Corporations
Modules:
Course Introduction, About Prof Donohoe, Learn on Your Terms
Overview of Business Taxation, Lesson Objectives - Tax Law Refresher, Lesson 1.1.1 Origins of Taxation, Lesson 1.1.2 Sources of Tax Law: Statutory, Lesson 1.1.3 Sources of Tax Law: Administrative, Lesson 1.1.4 Sources of Tax Law: Judicial, Lesson 1.1.5 Hierarchy of Tax Law Sources, Lesson 1.1.6 Judicial Doctrines, Lesson Objectives - Organizational Form, Lesson 1.2.1 Fundamental Features, Lesson 1.2.2 Strategic Form Choice, Lesson 1.3 Tax Entity Classification, Overview of Business Taxation Module Wrap-up
Corporate Income Tax Overview, Lesson 2.1 Income Tax Formulas, Lesson Objectives - Special Corporate Deductions, Lesson 2.2.1 Dividends Received Deductions: Concepts, Lesson 2.2.2 Dividends Received Deductions: Applications, Lesson 2.2.3 Organizational Expenditures Deduction: Concepts, Lesson 2.2.4 Organizational Expenditures Deduction: Applications, Lesson Objective - Regular Corporate Income Tax Liability, Lesson 2.3.1 Regular Corporate Income Tax Liability: Concepts, Lesson 2.3.2 Regular Corporate Income Tax Liability: Applications, Lesson Objective - Special Corporate Tax Liability Concepts, Lesson 2.4.1 Penalty Taxes on Corporate Accumulations, Lesson 2.4.2 Related Corporations, Lesson 2.4.3 Alternative Minimum Tax, Lesson 2.5 Box-Tax Differences, Lesson 2.6 Compliance Procedures, Corporate Income Taxation Wrap-Up
Corporate Formation I Overview, Lesson Objectives - Property Transaction Refresher, Lesson 3.1.1 Acquisition and Deposition, Lesson 3.1.2 Recognition, Lesson 3.1.3 Character, Lesson 3.1.4 Recapture, Lesson 3.2 Sunchaser Shakery, Lesson Objectives - Non-Recognition Provisions, Lesson 3.3.1 Concepts, Lesson 3.3.2 Applications Logic Check 1, Lesson 3.3.2 Applications Logic Check 2, Lesson 3.3.2 Applications Logic Check 3, Lesson 3.3.2 Applications Logic Check 4, Lesson Objectives - Basis Determination & Holding Period, Lesson 3.4.1 Concepts, Lesson 3.4.2 Applications Logic Check 1, Lesson 3.4.2 Applications Logic Check 2, Lesson Objectives - Built-In Loss Property, Lesson 3.5.1 Concepts, Lesson 3.5.2 Applications Logic Check 1, Lesson 3.5.2 Applications Logic Check 2, Lesson Objectives - Treatment of "Boot", Lesson 3.6.1 Concepts, Lesson 3.6.2 Applications Logic Check 1, Lesson 3.6.2 Applications Logic Check 2, Lesson 3.6.2 Applications Logic Check 3, Corporate Formation I Wrap-Up
Corporate Formation II & Operations 
Overview, Lesson Objectives - Assumption of Liabilities, Lesson 4.1.1 Concepts, Lesson 4.1.2 Applications Logic Check 1, Lesson 4.1.2 Applications Logic Check 2, Lesson 4.1.2 Applications Logic Check 3, Lesson Objectives - Property and Services, Lesson 4.2.1 Concepts, Lesson 4.2.2 Applications Logic Check 1, Lesson Objectives - Capital Contributions, Lesson 4.3.1 Concepts, Lesson 4.3.2 Applications Logic Check 1, Lesson Objectives - Debt versus Equity, Lesson 4.4.1 Concepts, Lesson 4.4.2 Applications Logic Check 1, Lesson 4.4.2 Applications Logic Check 2, Lesson Objectives - Investor Losses, Lesson 4.5.1 Concepts, Lesson 4.5.2 Applications Logic Check 1, Lesson 4.5.2 Applications Logic Check 2, Lesson 4.5.2 Applications Logic Check 3, Lesson Objectives - Small Business Stock, Lesson 4.6.1 Concepts, Lesson 4.6.2 Applications Logic Check 1, Lesson 4.6.2 Applications Logic Check 2, Corporate Formation II & Operations Wrap-Up
Corporate Non-Liquidating Distributions Overview, Lesson Objectives - Earnings & Profits, Lesson 5.1.1 Concepts, Lesson 5.1.2 Applications Logic Check 1, Lesson 5.1.2 Applications Logic Check 2, Lesson Objectives - Cash Distributions, Lesson 5.2.1 Concepts, Lesson 5.2.2 Applications Logic Check 1, Lesson 5.2.2 Applications Logic Check 2, Lesson 5.2.2 Applications Logic Check 3, Lesson 5.2.2 Applications Logic Check 4, Lesson Objectives - Property Distributions, Lesson 5.3.1 Concepts, Lesson 5.3.2 Applications Logic Check 1, Lesson 5.3.2 Applications Logic Check 2, Lesson 5.3.2 Applications Logic Check 3, Lesson Objectives - Stock Distributions, Lesson 5.4.1 Concepts, Lesson 5.4.2 Applications Logic Check 1, Lesson 5.4.2 Applications Logic Check 2, Lesson Objectives - Constructive Distributions, Lesson 5.5.1 Concepts, Lesson 5.5.2 Applications Logic Check, Lesson 5.6 Qualified Dividends, Corporate Non-Liquidating Distributions Wrap-Up
Corporate Redemptions and Partial Liquidations Overview, Lesson 6.1 Background & Basics, Lesson Objectives -  Stock Attribution Rules, Lesson 6.2.1 Concepts, Lesson 6.2.2 Applications Logic Check 1, Lesson 6.2.2 Applications Logic Check 2, Lesson Objectives - Qualifying Stock Redemptions I, Lesson 6.3.1 Concepts, Lesson 6.3.2 Applications Logic Check 1, Lesson 6.3.2 Applications Logic Check 2, Lesson 6.3.2 Applications Logic Check 3, Lesson Objectives - Qualifying Stock Redemptions II, Lesson 6.4.1 Concepts, Lesson 6.4.2 Applications Logic Check 1, Lesson 6.4.2 Applications Logic Check 2, Lesson 6.4.2 Applications Logic Check 3, Lesson 6.4.2 Applications Logic Check 4, Lesson Objectives - Corporate Tax Effects, Lesson 6.5.1 Concepts, Lesson 6.5.2 Applications Logic Check 1, Lesson 6.5.2 Applications Logic Check 2, Lesson 6.5.2 Applications Logic Check 3, Corporate Redemptions and Partial Liquidations Wrap-Up
Corporate Liquidations Overview, Lesson 7.1 Background and Basics, Lesson Objectives - Corporate Tax Effects, Lesson 7.2.1 Concepts, Lesson 7.2.2 Applications Logic Check 1, Lesson 7.2.2 Applications Logic Check 2, Lesson 7.2.2 Applications Logic Check 3, Lesson Objectives - Anti-Stuffing Rules, Lesson 7.3.1 Concepts, Lesson 7.3.2 Applications Logic Check 1, Lesson 7.3.2 Applications Logic Check 2, Lesson 7.3.2 Applications Logic Check 3, Lesson 7.3.3 Concepts II, Lesson 7.3.4 Applications Logic Check 4, Lesson 7.3.4 Applications Logic Check 5, Lesson Objectives - Shareholder Tax Effects, Lesson 7.4.1 Concepts, Lesson 7.4.2 Applications Logic Check 1, Lesson 7.4.2 Applications Logic Check 2, Lesson Objectives - Parent-Subsidiary Liquidations, Lesson 7.5.1 Parent Tax Effects I, Lesson 7.5.2 Subsidiary Tax Effects II, Lesson 7.5.3 Applications Logic Check 1, Lesson 7.5.3 Applications Logic Check 2, Lesson 7.5.3 Applications Logic Check 3, Lesson 7.5.3 Applications Logic Check 4, Corporate Liquidations Wrap-Up
Corporate Reorganizations Overview, Lesson 8.1 Historical Background, Lesson Objectives - Tax-Deferred Reorganizations, Lesson 8.2.1 General Requirements, Lesson 8.2.2 Type A Organizations, Lesson 8.2.3 Type B and C Organizations, Lesson 8.2.4 Type D Organizations, Lesson 8.2.5 Type E, F, and G Organizations, Lesson Objectives - Tax Consequences, Lesson 8.3.1 Concepts, Lesson 8.3.2 Application Logic Check 1, Lesson 8.3.2 Application Logic Check 2, Lesson 8.3.2 Application Logic Check 3, Lesson 8.3.2 Application Logic Check 4, Lesson 8.3.2 Application Logic Check 5, Corporate Reorganizations Wrap-Up