Matthew Hutchens

Principles of Taxation (ACCY 312) Introduction to the United States federal income tax system with an emphasis on income tax determination and the taxation of property transactions. Topics include the tax environment, tax provisions relevant to businesses, employees and business owners. Projects facilitate self-discovery of knowledge and development of a variety of professional skills and attitudes.

Practical Problems in Atg (ACCY 398) Course covers the professional standards relating to corporate financial reporting, taxation, auditing and public sector reporting. Serves as a review course for the Uniform Certified Public Accountant (CPA) Examination. Approved for Letter and S/U grading. May be repeated up to 16 hours in separate terms, if topics vary. Credit is not given towards degree requirements.

Federal Taxation (ACCY 505) Introduction to historical and conceptual as well as applied material in the accounting area of federal taxation; emphasizes the provisions of the tax law relevant to accounting measurement methods.

Federal Taxation B (ACCY 505) Introduction to historical and conceptual as well as applied material in the accounting area of federal taxation; emphasizes the provisions of the tax law relevant to accounting measurement methods.

Federal Taxation A (ACCY 505) Introduction to historical and conceptual as well as applied material in the accounting area of federal taxation; emphasizes the provisions of the tax law relevant to accounting measurement methods.

Multistate Taxation (ACCY 550) Will examine state and local tax laws prevalent in the United States today. The course will consider the historical progression of state and local taxation, the power of states to tax (and the limitations on that power), and planning strategies for minimizing the impact of state and local taxation. Income taxes are emphasized; however, other taxes such as sales and use taxes and property taxes will be discussed.

Corporate Income Taxation (ACCY 551) Analyzes the tax treatment, problems, planning techniques, and underlying governmental policies involving corporations and their shareholders; coverage includes formations, operations, distributions, liquidations, reorganizations, and affiliations.

International Taxation (ACCY 554) Analyzes the tax treatment, issues, planning techniques and underlying government policies involved in doing business internationally. The course incorporates concepts learned in all of the tax courses as they relate to the impact on cross border outbound transactions (i.e., the taxation of US taxpayers doing business abroad). Topics include the source of income, transfer pricing, controlled foreign corporations (CFCs), Subpart F income, foreign tax credits, Global Intangible Low-Taxed Income (GILTI), Base Erosion and Anti-Abuse Tax (BEAT), and Foreign Derived Intangible Income (FDII). While this course focuses heavily on outbound transactions, some inbound rules (i.e., non-US taxpayers doing business in the United States) will be discussed. 2 or 4 graduate hours. No professional credit.