This 3-course Specialization provides a foundational understanding of United States (US) federal taxation across its three core areas: individual income, estate and gift, and corporate taxation. Students progress from individual taxation fundamentals—including gross income, deductions, capital gains, and the AMT—through the unified transfer tax system and into C corporation taxation, entity choice, and state-level corporate income tax considerations. Real-world examples and policy analysis connect each concept to the legislative and economic forces shaping the modern tax system. Practical problem sets throughout prepare learners for careers in tax practice, financial planning, or corporate advisory roles.
What you'll learn
Understand the principles of individual income taxation, including gross income and deductions
Gain insights into estate and gift taxation
Explore corporate taxation, including C corporation tax considerations and entity choice
Analyze the unified transfer tax system
Course objectives
Provide a foundational understanding of U.S. federal taxation across individual, corporate, and estate tax
Prepare learners for careers in tax practice, financial planning, or corporate advisory roles