William A. Raabe

University of Wisconsin - Whitewater - College of Business and Economics

CoBE Distinguished Professor

Whitewater, WI 53190

United States

http://billraabetax.com

SCHOLARLY PAPERS

27

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Scholarly Papers (27)

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
John Everett, Cherie Hennig, William A. Raabe and Blaise Sonnier
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 183 (164,645)

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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 (175,809)

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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
John Everett, Cherie Hennig, William A. Raabe and Blaise Sonnier
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 (195,437)

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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 83 (298,360)

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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 80 (305,010)

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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
Cherie Hennig, Blaise Sonnier, William A. Raabe and John Everett
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 75 (316,823)

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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 60 (356,587)

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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 43 (413,021)

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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 (420,506)

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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.

The Use of Generally Accepted Accounting Principles (GAAP) in Tax Litigation

Advances in Taxation
Number of pages: 8 Posted: 01 Dec 2013
Gerald E. Whittenburg, William A. Raabe and James R Lackritz
San Diego State University, University of Wisconsin - Whitewater - College of Business and Economics and Independent
Downloads 38 (432,552)

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GAAP, tax litigation, litigation strategy

11.

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 (457,958)

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partnership, attribution, Schedule M-3, reportable entity

12.

Even Exempt Organizations Can Be Taxed on Unrelated Business Income

Practical Tax Strategies Volume 80, Number 05, May 2008
Number of pages: 18 Posted: 04 Dec 2013
William A. Raabe, Gerald E. Whittenburg and Ira Horowitz
University of Wisconsin - Whitewater - College of Business and Economics, San Diego State University and University of Florida
Downloads 23 (504,445)

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athletics, ubti, exempt organization, tax exempt, tax exempt purpose

13.

Wrong Plan Investments Can Create Unrelated Business Tax Income

Practical Tax Strategies/Taxation for Accountants (WG&L) Taxation for Accountants 1997 Volume 58, Number 6, June 1997
Number of pages: 5 Posted: 04 Dec 2013
San Diego State University, University of Wisconsin - Whitewater - College of Business and Economics and San Diego State University - College of Business Administration
Downloads 21 (516,159)

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retirement plan, ubti, employee retirement trust

14.

Is the Capital Asset Pricing Model Appropriate in Tax Litigation?

Valuation Strategies, Volume 1, Number 3, January/February 1998
Number of pages: 11 Posted: 01 Dec 2013
William A. Raabe and Gerald E. Whittenburg
University of Wisconsin - Whitewater - College of Business and Economics and San Diego State University
Downloads 21 (516,159)

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tax valuation, CAPM, capital asset pricing model

15.

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 20 (521,961)

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FIN 48, book tax differences, disclosure

16.

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 (521,961)

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book-tax differences, schedule M-3

17.

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 (539,622)

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repatriation, foreign earnings, overseas cash, tax deferral

18.

Double-Weighted Sales Factor for Alabama

State Tax Notes, 2001
Number of pages: 13 Posted: 26 Nov 2013
William A. Raabe
University of Wisconsin - Whitewater - College of Business and Economics
Downloads 16 (545,486)

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apportion, Alabama, income tax, sales factor, double weight

19.

Determining Innocence in Innocent-Spouse Court Cases Using Logit/Probit Analysis

Advances in Taxation, Vol. 17, 2007
Number of pages: 12 Posted: 01 Dec 2013
Gerald E. Whittenburg, Ira Horowitz and William A. Raabe
San Diego State University, University of Florida and University of Wisconsin - Whitewater - College of Business and Economics
Downloads 13 (563,524)

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LOGIT, PROBIT, innocent spouse, tax court cases

20.

Determining Public Charity Status

Taxation of Exempts Volume 18, Number 04, January/February 2007
Number of pages: 23 Posted: 26 Nov 2013
William A. Raabe and James E. Smith
University of Wisconsin - Whitewater - College of Business and Economics and College of William and Mary
Downloads 12 (569,900)

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tax, charity, exempt organization, unrelated business income

21.

State and Local Tax Policy: Challenging the Use of Tax Credits and Other Incentives.

ATA Journal of Legal Tax Research, Vol. 4, 32-43 (2006)
Number of pages: 12 Posted: 25 Nov 2013 Last Revised: 27 Dec 2013
William A. Raabe and Roby B. Sawyers
University of Wisconsin - Whitewater - College of Business and Economics and North Carolina State University - Department of Accounting
Downloads 12 (569,900)

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commerce clause, economic development, tax credits, tax incentives

22.

Combined and Consolidated Reporting for Alabama

State Tax Notes, 1998
Number of pages: 45 Posted: 27 Nov 2013
William A. Raabe
University of Wisconsin - Whitewater - College of Business and Economics
Downloads 11 (576,065)

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alabama, combined return, consolidated return, corporate income tax, conglomerate, affiliated group

23.

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 (601,705)

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

24.

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 (608,353)

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

25.

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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26.

Ten Indicators of a Potential Problem Client

Taxes - The Tax Magazine, Vol. 84, p. 55, September 2006
Posted: 01 Jan 2007 Last Revised: 27 Dec 2013
Martha S. Doran, Gerald E. Whittenburg and William A. Raabe
San Diego State University - Accountancy, San Diego State University and University of Wisconsin - Whitewater - College of Business and Economics

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tax planning, ethics, tax ethics, client, client problem, problem client, red flag

27.

Using the Black-Scholes Option Model in Tax Valuation

Tax Notes, Vol. 97, No. 10, P. 1187, December 2, 2002
Posted: 07 Dec 2002 Last Revised: 27 Dec 2013
William A. Raabe, Gerald E. Whittenburg and Martha S. Doran
University of Wisconsin - Whitewater - College of Business and Economics, San Diego State University and San Diego State University - Accountancy

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valuation, tax valuation, black-sholes, tax litigation