![Certificate Fundamentals of Equities](https://kzhu.ai/wp-content/uploads/2024/07/159-Coursera-L76ZZHZHXH2Y.jpg)
My 159th course certificate from Coursera
Fundamentals of Equities Interactive Brokers This is a nice course introducing all fundamental concepts you need to know...
![Certificate Derivatives - Options & Futures](https://kzhu.ai/wp-content/uploads/2024/07/156-Coursera-G5X6ST9ND8NY.jpg)
My 156th certificate from Coursera
Derivatives – Options & Futures Interactive Brokers This is a short overview of derivatives: options and futures. You...
![Certificate Financial Markets](https://kzhu.ai/wp-content/uploads/2024/02/Coursera-PT2VP3W54S72.jpg)
My 143rd certificate (with Honors) from Coursera
Financial Markets Yale This is a wonderful course taught by Professor Robert Shiller, who was awarded the 2013...
![Certificate Taxation of Business Entities I: Corporations](https://kzhu.ai/wp-content/uploads/2023/08/Coursera-ZFSED5KHNW9H.jpg)
My 139th certificate from Coursera
Taxation of Business Entities I: Corporations University of Illinois at Urbana-Champaign Taxation is a very interesting perspective to...
![](https://kzhu.ai/wp-content/uploads/2023/08/refargotohp-do08-18xG8I-unsplash.jpg)
Basics of Corporate Reorganization
The term reorganization is often associated with financial difficulty, such as the reorganization of debts under state or federal...
![](https://kzhu.ai/wp-content/uploads/2023/08/viktor-forgacs-WHusHiMMx6s-unsplash.jpg)
Tax Treatment for Corporate Liquidations
Partial liquidations takes place when there is a contraction or reduction of a corporation’s business activities. Complete liquidations occur...
![](https://kzhu.ai/wp-content/uploads/2023/08/cai-fang-l2eB4gE0H2g-unsplash.jpg)
Corporate Stock Redemption
A stock redemption occurs when a shareholder sells stock back to the issuing corporation for cash or property. A redemption...
![](https://kzhu.ai/wp-content/uploads/2023/07/allison-saeng-xne-ed1eh7Q-unsplash.jpg)
Corporate Non-Liquidating Distribution
As corporations operate, they can share their economic successes with shareholders by making distributions. However distributions are not necessarily required...
![](https://kzhu.ai/wp-content/uploads/2023/07/debby-hudson-kHjq2wcrrqo-unsplash.jpg)
Taxation for Corporation Formation: Liabilities, Capital and Loss
Along with assets, corporate formation also routinely involves the transfer and assumption of liabilities. The corporation is taking responsibilities...
![](https://kzhu.ai/wp-content/uploads/2023/07/chalo-garcia-vBezCoiMF60-unsplash.jpg)
Taxation: Non-Recognition Rules for Corporate Formation
Important tax issues arise throughout the corporate lifecycle: its formation, operation and liquidation. The formation of a corporation generally...
![](https://kzhu.ai/wp-content/uploads/2023/06/keisha-3BIO9-_XYeM-unsplash.jpg)
Corporate Income Taxation
Regular Income Tax Liability The regular tax liability calculation itself is very straightforward: The complexity of corporate income...
![](https://kzhu.ai/wp-content/uploads/2023/06/dan-schiumarini-dcL8ESbsGis-unsplash.jpg)
Essential Concepts of Business Taxation
Origin of Federal Taxation The first income tax in the US was enacted in 1634 by the Massachusetts...
![Certificate Federal Taxation II: Property Transactions of Business Owners and Shareholders](https://kzhu.ai/wp-content/uploads/2023/03/Coursera-9BPSXFY7C7PG.jpg)
My 128th certificate from Coursera
Federal Taxation II: Property Transactions of Business Owners and Shareholders University of Illinois at Urbana-Champaign As individual or...
![](https://kzhu.ai/wp-content/uploads/2023/03/elnaz-asadi-4JrlQdkHVJQ-unsplash.jpg)
Character of Gains and Losses, and The Netting Process
Recall there are a few key items when evaluating a property transaction: Also recall the holding period of...
![](https://kzhu.ai/wp-content/uploads/2023/03/the-new-york-public-library-kAJLRQwt5yY-unsplash.jpg)
Federal Taxation: Special Gain and Loss Provisions
In the last post, we looked at two major non-taxable exchanges: like-kind exchanges and involuntary conversions. In those...