James E. Williamson

San Diego State University - College of Business Administration

Professor

School of Accountancy

San Diego, CA 92182-8230

United States

http://www.sdsu.edu

SCHOLARLY PAPERS

23

DOWNLOADS
Rank 11,862

SSRN RANKINGS

Top 11,862

in Total Papers Downloads

8,259

TOTAL CITATIONS

1

Scholarly Papers (23)

1.

Social Security Benefits Formula 101: A Practical Primer

American Bar Association - Section of Taxation News Quarterly, Vol. 29, No. 4, Summer 2010
Number of pages: 3 Posted: 10 Jul 2010
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 2,354 (12,909)

Abstract:

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Social Security, Retirement Benefits, Baby Boomers

2.

Social Security Benefits Formula 101

Orange County Lawyer, May 2011
Number of pages: 5 Posted: 02 May 2011
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 619 (89,093)

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Social Security Benefits, Medicare Premiums, Retirement Benefits Timing

3.

Will Refinancing an Installment Sale Obligation Trigger Recognition of Gain?

Real Estate Taxation, Vol. 24, Spring 1997
Number of pages: 9 Posted: 01 May 2008
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 538 (106,407)

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installment obligations, refinancing debt, tax policy, gain recognition on debt structuring

4.

Social Security Benefits: Windfall Elimination Provision

Orange County Lawyer, Vol. 35, No. 12, p. 30, December 2011
Number of pages: 5 Posted: 01 Dec 2011
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 513 (112,772)

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Social Security retirement benefits, windfall elimination provision

5.

Social Security Spouse and Survivor Benefits 101: Practical Primer Part II (Or Another Reason to Put a Ring on It)

American Bar Association – Section of Taxation, News Quarterly, Vol. 30, No. 1, Fall 2010
Number of pages: 4 Posted: 09 Nov 2010
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 405 (149,294)

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Social Security Benefits, Tax Policy, Elder Law, Spousal Benefits, Survivor Benefits

6.

Tracing the American Concept of Stewardship to English Antecedents

British Accounting Review, Vol. 23, No. 355, 1991
Number of pages: 14 Posted: 21 May 2008
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 389 (156,104)
Citation 1

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stewardship, corporate goverance, accounting theory, accounting procedures, accounting history

7.

Nuts and Bolts of the 2021 Advanced, Enhanced Child Tax Credit

173 Tax Notes 319 (Oct. 18, 2021)
Number of pages: 8 Posted: 18 Nov 2021
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 376 (162,181)

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tax policy, Child Tax Credit, antipoverty relief, childhood poverty, payback protection safe harbor, tax credits, refundable tax credits

8.

The New Accountant-Client Privilege Provision: A Partial Step Forward for Nonattorney Practitioners

National Public Accountant, Vol. 44, p. 41, July 1999
Number of pages: 2 Posted: 29 May 2008
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 316 (195,828)

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accountant-client privilege, privilege, accountant-client communications

9.

The Social Security Benefits Timing Decision: A Model for Lower-Income Recipients

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Number of pages: 32 Posted: 28 Nov 2004
James E. Williamson and Francine J. Lipman
San Diego State University - College of Business Administration and University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 278 (224,128)

Abstract:

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Social Security benefits, low-income beneficiaries

10.

More Alternatives in the Complex World of the Alternative Minimum Tax: The Election to Itemize Deductions

Practical Tax Lawyer, Winter 2004
Number of pages: 8 Posted: 11 Dec 2003
Francine J. Lipman, Nathan Oestreich and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law, San Diego State University - College of Business Administration and San Diego State University - College of Business Administration
Downloads 256 (243,488)

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Alternative minimum tax, standard deduction, election to itemize deductions

11.

The New Earned Income Tax Credit: Too Complex for the Targeted Taxpayers?

Tax Notes, Vol. 57, No. 789, 1992
Number of pages: 31 Posted: 10 Jan 2008
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 245 (254,498)

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earned income tax credit, working poor, low-income taxpayers

12.

Avoiding Malpractice Traps in Noncash Charitable Contributions

Practical Tax Lawyer, Vol. 14, No. 2, Winter 2000
Number of pages: 8 Posted: 01 May 2008
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 244 (255,537)

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donations, tax policy, charitable contributions, itemized deductions, substantiation rules

13.

Reconciling the Premium Tax Credit: Painful Complications for Lower and Middle-Income Taxpayers

Southern Methodist University Law Review, Vol. 69, No. 2, 2016
Number of pages: 74 Posted: 14 Jun 2016 Last Revised: 24 Jun 2016
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 227 (273,874)

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premium tax credit, Affordable Care Act, tax policy, refundable tax credit, health insurance subsidy, advanced premium tax credit

14.

Will the Final Regulations Under Section 469(C)(7) Renew Taxpayer Interest in Real Estate?

Real Estate Law Journal, Vol. 25, No. 2, Spring 1996
Number of pages: 12 Posted: 02 Jun 2008
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 216 (287,240)

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passive loss rules, tax shelter, rental real estate, real estate professionals, real property trades or businesses

15.

Will Changes to the Passive Income Rules Renew Interest in Real Estate?

Journal of Property Management, Vol. 61, No. 78, May 1996
Number of pages: 2 Posted: 16 Jun 2008
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 202 (305,856)

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rental real estate, tax shelter, real estate professionals

16.

Recent Proposals to Redesign the EITC: A Reply to an Economist's Response

Tax Notes, Vol. 62, No. 1175, 1994
Number of pages: 9 Posted: 10 Jan 2008
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 191 (321,984)

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working poor, earned income tax credit, work incentives, work disincentives

17.

Interest on Estate Taxes: A Comment

Trusts & Estates, p. 48, August 1993
Number of pages: 4 Posted: 14 May 2008
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 181 (338,148)

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estate tax overpayment, interest on estate taxes, estate tax due

18.

Social Security Retirement Benefits: A Timing Model for Working Families

14 NAELA Journal Issue 2 (Fall 2018)
Number of pages: 36 Posted: 21 Jul 2018
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 174 (350,136)

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Social Security retirement income, low-income seniors, anti-poverty, retirement benefits, elder law, adequacy of retirement income, retirement income security, Social Security spousal benefits

19.

Windfall Deductions from Changing Depreciation

Journal of Property Management, Vol. 61, No. 74, September 1996
Number of pages: 2 Posted: 28 May 2008
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 140 (419,745)

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Revenue Procedure 96-31

20.

#CriptheCode to Enable Work

37 ABA Tax Times Vol. 4 (Aug. 2018)
Number of pages: 5 Posted: 16 Aug 2018
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 129 (447,709)

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disability rights, tax policy, blindness, disability, tax credits, Americans with Disabilities Act, Access Technology Affordability Act, individual tax credits, refundable income tax credits, poverty, people with disabilities, work subsidies, access to work, access to technology

21.

Taxing Poor Kids

44 Human Rights 1 (Nov. 2019)
Number of pages: 4 Posted: 24 Mar 2021
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 102 (533,397)

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poverty, child tax credit, tax policy, refundable tax credits, tax justice, antipoverty programs, tax relief, childhood poverty, poverty measures

22.

Child Tax Credit Redux

Tax Notes 1303 (Nov. 25, 2019)
Number of pages: 6 Posted: 03 Apr 2020
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 97 (551,823)

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Child Tax Credit, antipoverty relief, tax, workfare, Tax Cut & Jobs Act, refundable tax credits, inequality, child welfare, children's health, safety, childhood poverty

23.

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
Gerald E. Whittenburg, William A. Raabe and James E. Williamson
San Diego State University, University of Wisconsin - Whitewater - College of Business and Economics and San Diego State University - College of Business Administration
Downloads 67 (681,505)

Abstract:

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retirement plan, ubti, employee retirement trust