This course examines the U.S. federal tax system as it relates to property transactions of business owners and shareholders. Topics include cost recovery, such as depreciation, amortization, and depletion; calculation of realized versus recognized gains and losses; evaluation of the potential tax effects of nontaxable exchanges; and the combining, or netting, gains and losses that are different in nature. Assignments facilitate self-discovery of knowledge and development of a variety of professional skills.
This course is part of the U.S. Federal Taxation Specialization

About this Course
Could your company benefit from training employees on in-demand skills?
Try Coursera for BusinessCould your company benefit from training employees on in-demand skills?
Try Coursera for BusinessStart working towards your Master's degree
Syllabus - What you will learn from this course
INTRODUCTION TO THE COURSE
Module 1: Introduction to Cost Recovery and Depreciation
Module 2: Accelerated Depreciation, Amortization, and Depletion
Module 3: Gains, Losses, and Adjusted Basis
Module 4: Disallowed Losses, Like-kind Exchanges, and Involuntary Conversions
Reviews
- 5 stars90.68%
- 4 stars9.31%
TOP REVIEWS FROM FEDERAL TAXATION II: PROPERTY TRANSACTIONS OF BUSINESS OWNERS AND SHAREHOLDERS
I am very grateful for everything I learned in this course, it is excellent!
This course offers and excellent primer in the tax treatment of property transactions. It can be a bit dry, but that is the nature of tax.
It was great learning with Professors, they explained all the provisions in a very systematic way.
This course really taught me a lot about Capital Gains and Losses which will help me in my tax planning efforts both personal and business.
About the U.S. Federal Taxation Specialization

Frequently Asked Questions
When will I have access to the lectures and assignments?
What will I get if I subscribe to this Specialization?
Is financial aid available?
More questions? Visit the Learner Help Center.