John Everett

Virginia Commonwealth University (VCU) - Department of Accounting

Professor

Richmond, VA 23284

United States

SCHOLARLY PAPERS

16

DOWNLOADS
Rank 42,434

SSRN RANKINGS

Top 42,434

in Total Papers Downloads

998

SSRN CITATIONS

0

CROSSREF CITATIONS

1

Scholarly Papers (16)

1.

Tax Planning Opportunities for Individual Net Operating Losses

Journal of Taxation, Volume 119, Number 03, September 2013
Number of pages: 23 Posted: 11 Feb 2014
Virginia Commonwealth University (VCU) - Department of Accounting, University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law, University of Wisconsin - Whitewater - College of Business and Economics and University of Colorado, Colorado Springs - College of Business
Downloads 186 (163,380)

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tax, individual NOL, carryover, carryback, carryforward, income smoothing, case study

2.

Planning Considerations When Converting a C Corporation to an LLC

The Tax Adviser, Forthcoming
Number of pages: 2 Posted: 19 Dec 2013
John Everett, William A. Raabe and Cherie Hennig
Virginia Commonwealth University (VCU) - Department of Accounting, University of Wisconsin - Whitewater - College of Business and Economics and University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law
Downloads 170 (177,021)

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C Corporation, LLC, conversion, limited liability, self-employment, double taxation, goodwill

3.

How Effective Tax Planning Can Increase the Tax Benefits of Corporate NOLs

Journal of Taxation, Volume 120, Number 2, February 2014
Number of pages: 16 Posted: 17 Aug 2014
Virginia Commonwealth University (VCU) - Department of Accounting, University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law, University of Wisconsin - Whitewater - College of Business and Economics and University of Colorado, Colorado Springs - College of Business
Downloads 150 (196,739)

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net operating loss, NOL, corporate income tax, corporate tax, corporate AMT, dividends received, carryover, carryback, carryforward, tax loss

4.

Tenure Buyouts: Capital Gain Treatment

ATA Journal of Legal Tax Research Vol 3, 2005
Number of pages: 16 Posted: 27 Nov 2013 Last Revised: 02 Jan 2014
John Everett, William A. Raabe and Julie Gentile
Virginia Commonwealth University (VCU) - Department of Accounting, University of Wisconsin - Whitewater - College of Business and Economics and California State University, East Bay
Downloads 85 (296,086)

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tenure, capital gain, payroll, ordinary income

5.

Case Studies for Book-Tax Differences in the Classroom

The Tax Adviser, Forthcoming
Number of pages: 3 Posted: 19 Dec 2013
Cherie Hennig, William A. Raabe and John Everett
University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law, University of Wisconsin - Whitewater - College of Business and Economics and Virginia Commonwealth University (VCU) - Department of Accounting
Downloads 81 (304,909)

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case study, utp, m-3, book-tax, 740-10, fin 48, uncertain tax position, permanent differences, temporary differences

6.

S Corp Taxation: Level the Playing Field

Tax Notes, April 22, 2013
Number of pages: 8 Posted: 11 Dec 2013
University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law, University of Colorado, Colorado Springs - College of Business, University of Wisconsin - Whitewater - College of Business and Economics and Virginia Commonwealth University (VCU) - Department of Accounting
Downloads 76 (316,567)

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S corporation, self employment tax, medicare tax, net investment income tax, choice of entity, small business

7.

Converting a C Corporation into an LLC: Quantifying the Tax Costs and Benefits

Journal of Taxation, Volume 113, Number 02, August 2010
Number of pages: 15 Posted: 05 Dec 2013
John Everett, Cherie Hennig and William A. Raabe
Virginia Commonwealth University (VCU) - Department of Accounting, University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law and University of Wisconsin - Whitewater - College of Business and Economics
Downloads 61 (356,117)

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LLC, C corporation, choice of tax entity, time value of money

8.

Deferral and Repatriation: A Proposal to Encourage Repatriation of Offshore Income

ATA Journal of Legal Tax Research, Volume 11, Issue 2, August 2013, DOI: 10.2308/jltr-50596
Number of pages: 16 Posted: 17 Aug 2014
William A. Raabe, Cherie Hennig and John Everett
University of Wisconsin - Whitewater - College of Business and Economics, University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law and Virginia Commonwealth University (VCU) - Department of Accounting
Downloads 44 (412,015)

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tax deferral, international tax, repatriation, idle cash, overseas cash, offshore earnings, clawback, dividends

9.

Evaluating the Accelerated Research and AMT Credits Election Under Section 168(k)(4)

Journal of Taxation, Jun 2009, Vol. 110, Issue 6, p333-344, 10p
Number of pages: 19 Posted: 25 Nov 2013 Last Revised: 27 Dec 2013
John Everett, Cherie Hennig and William A. Raabe
Virginia Commonwealth University (VCU) - Department of Accounting, University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law and University of Wisconsin - Whitewater - College of Business and Economics
Downloads 41 (423,295)

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PROPERTY tax, MODIFIED accelerated cost recovery system, TAX credits, CORPORATIONS -- Taxation, ALTERNATIVE minimum tax -- Law & legislation, PROPERTY tax credit LAW & legislation

10.

Reportable Entity Partner Attribution Rules Lack Authority

Tax Notes, 2009
Number of pages: 7 Posted: 27 Nov 2013
Cherie Hennig, John Everett and William A. Raabe
University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law, Virginia Commonwealth University (VCU) - Department of Accounting and University of Wisconsin - Whitewater - College of Business and Economics
Downloads 32 (461,073)

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partnership, attribution, Schedule M-3, reportable entity

11.

FIN 48 Compliance: Disclosing Tax Positions in an Age of Uncertainty

Tax Adviser, January 2008
Number of pages: 9 Posted: 01 Dec 2013
Cherie Hennig, William A. Raabe and John Everett
University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law, University of Wisconsin - Whitewater - College of Business and Economics and Virginia Commonwealth University (VCU) - Department of Accounting
Downloads 22 (513,927)

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FIN 48, book tax differences, disclosure

12.

The Schedule M-3 Compliance Maze: Unanswered Questions

Tax Notes, 2007
Number of pages: 18 Posted: 25 Nov 2013
John Everett, Cherie Hennig and William A. Raabe
Virginia Commonwealth University (VCU) - Department of Accounting, University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law and University of Wisconsin - Whitewater - College of Business and Economics
Downloads 20 (525,636)

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book-tax differences, schedule M-3

13.

Repatriated Earnings: A Carrot, Stick, and Cabbage Approach

Tax Notes, 2012
Number of pages: 9 Posted: 11 Dec 2013
John Everett, Cherie Hennig and William A. Raabe
Virginia Commonwealth University (VCU) - Department of Accounting, University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law and University of Wisconsin - Whitewater - College of Business and Economics
Downloads 17 (543,256)

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repatriation, foreign earnings, overseas cash, tax deferral

14.

Deferral and Spreading of Roth Conversion Income Not Always Best

Journal of Accountancy, Forthcoming
Number of pages: 2 Posted: 19 Dec 2013
William A. Raabe, John Everett and Cherie Hennig
University of Wisconsin - Whitewater - College of Business and Economics, Virginia Commonwealth University (VCU) - Department of Accounting and University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law
Downloads 7 (605,961)

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IRA, Roth, conversion, deferral, AMT, rate increases

15.

Congress: How About a Mulligan for the Accelerated Election?

Tax Notes, 2009
Number of pages: 5 Posted: 05 Dec 2013
William A. Raabe, Cherie Hennig and John Everett
University of Wisconsin - Whitewater - College of Business and Economics, University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law and Virginia Commonwealth University (VCU) - Department of Accounting
Downloads 6 (612,646)

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tax credit, stimulus, election, monetize, unused credits, research credit, AMT credits, depreciation

16.

Planning to Minimize the Risks and Maximize the Rewards of the Estate Portability Election

2014 JLTR Conference
Posted: 03 Mar 2014
William Duncan, John Everett and William A. Raabe
Arizona State University, Virginia Commonwealth University (VCU) - Department of Accounting and University of Wisconsin - Whitewater - College of Business and Economics

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