本课程提供了最突出的收入的详细回顾, 扣除, 以及影响个人的信用问题, 特别是那些影响高收入或净资产个人或涉及某些专业交易的人. Topics discussed will include: detailed review of certain itemized 扣除s; the various loss limitation rule provisions, including the passive activity and at-risk loss limitation rules; the treatment of certain 业务 income and expense items, including individual net operating losses; significant 股本 and property transactions; and the alternative minimum tax (AMT). 重点将放在关键合规问题和个人税务规划机会上, 尤其是那些参与投资的人, 业务, 或者其他的创业活动. 本课程将包括许多组成部分,要求学生应用税法来完成税务表格,并在执行与课程中问题相关的税务研究.
本课程提供了公司形成的基本税收原则和后果的全面概述, 操作, 以及公司及其股东的清算. 涵盖的主要主题包括:公司形成和资本结构, including the treatment and utilization of debt and the application of Section 351; the taxation of corporate 操作s, 包括重要的物业交易, 税收优惠和抵免, and significant 扣除s; determination of earnings and 利润s; the tax treatment of distributions or other payments to shareholders and/or corporate officers; stock redemptions; and corporate liquidations and corporate reorganizations, 包括合并, 收购, 分裂性重组.
本课程相当详细地回顾了《mg不朽情缘试玩》第S和K分章的一般规定. 主要关注的主题包括:合伙企业和s型公司形成的税收后果, including the application of Sections 351 and 721; partnership and S-corporation 操作s, including the pass-through treatment of tax attributes; S-corporation tax accounts (including the accumulated adjustment account and accumulated earnings and 利润s); S-corporation level taxes; the concepts of inside and outside basis; the treatment of distributions of property to shareholders and partners; partnership and S-corporation liquidation. 将特别关注合伙企业特有的税务问题, 包括特别拨款, 以及各种合伙反滥用和损失限制规则. 还将注意到通过实体税收实践的实际方面, 包括关键的合规和报告问题以及税务规划机会.
在本课程中, 向学生介绍与美国国税局打交道的从业人员的责任. 它包括与国税局(IRS)处理税务事宜的许多方面的全面概述. 学生将对美国国税局的组织有全面的了解. 本课程的主要主题是道德责任, 国税局的税务检查, 审计程序, 国税局的权威, 评估程序, 诉讼时效, 利息和罚款, 上诉程序, 收集过程, 退款要求和私人信件裁决.