![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...
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Basics of Corporate Reorganization
The term reorganization is often associated with financial difficulty, such as the reorganization of debts under state or federal...
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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...
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Corporate Stock Redemption
A stock redemption occurs when a shareholder sells stock back to the issuing corporation for cash or property. A redemption...
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Corporate Non-Liquidating Distribution
As corporations operate, they can share their economic successes with shareholders by making distributions. However distributions are not necessarily required...
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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...
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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...
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Corporate Income Taxation
Regular Income Tax Liability The regular tax liability calculation itself is very straightforward: The complexity of corporate income...
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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...
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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...
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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...
![Certificate Accelerated Computer Science Fundamentals](https://kzhu.ai/wp-content/uploads/2023/03/Coursera-RHLBLGYQ7MHX.jpg)
My 11th specialization certificate from Coursera
Accelerated Computer Science Fundamentals University of Illinois at Urbana-Champaign In recent years, cloud-native is hot and trending. I...
![Certificate Unordered Data Structures](https://kzhu.ai/wp-content/uploads/2023/03/Coursera-HHK5PYAE7RPZ.jpg)
My 127th certificate from Coursera
Unordered Data Structures University of Illinois at Urbana-Champaign This is the 3rd course in the specialization, let’s put...
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Gains, Losses, and Non-Taxable Transactions
Overview of Gains and Losses At a very high level, it’s important to be able to calculate the...