South-Western Federal Taxation 2024: Essentials of Taxation: Individuals and Business Entities

About Andrew CucciaAnnette NellenJames YoungMark Persellin

James C. Young Ph.D. C.P.A. is the PricewaterhouseCoopers Professor of Accountancy at Northern Illinois University. He earned his bachelor of science from Ferris State University and his MBA and doctorate from Michigan State University. Dr. Young's research using archival data focuses on taxpayer responses to the income tax. His dissertation received the PricewaterhouseCoopers/American Taxation Association Dissertation Award and his subsequent research has received funding from a number of organizations including the Ernst & Young Foundation Tax Research Grant Program. His work has been published in a variety of academic and professional journals including the National Tax Journal The Journal of the American Taxation Association and Tax Notes. Honored as a Northern Illinois University Distinguished Professor Dr. Young received the Illinois C.P.A. Society Outstanding Accounting Educator Award in 2012. In addition he has received numerous university teaching awards from Northern Illinois University George Mason University and Michigan State University. Annette Nellen C.P.A. C.G.M.A. Esq. directs San Jos State Universitys graduate tax program (M.S.T.) and teaches courses in tax research tax fundamentals accounting methods property transactions employment tax ethics and tax policy. Professor Nellen is a graduate of CSU Northridge Pepperdine (MBA) and Loyola Law School. Prior to joining San Jos State University (SJSU) in 1990 she worked with a Big Four firm and the IRS. At SJSU Professor Nellen was recognized with the Outstanding Professor and Distinguished Service awards. She is an active member of the tax sections of the AICPA American Bar Association and California Lawyers Association. She chaired the AICPA Tax Executive Committee from October 2016 to May 2019. In 2013 she received the AICPA Arthur J. Dixon Memorial Award -- the highest award given by the accounting profession in the area of taxation. Professor Nellen is the author of Bloomberg Tax Portfolio Amortization of Intangibles. She has published numerous articles in the AICPA Tax Insider The Tax Adviser State Tax Notes and The Journal of Accountancy. She has testified before the House Ways and Means and Senate Finance Committees and other committees on federal and state tax reform. Professor Nellen maintains the 21st Century Taxation website and blog (www.21stcenturytaxation.com) as well as websites on tax reform and state tax issues (www.sjsu.edu/people/annette.nellen/). Andrew D. Cuccia Ph.D. C.P.A. is the Steed Professor of Accounting at the University of Oklahoma. He earned his Bachelor of Business Administration from Loyola University New Orleans and his doctorate from the University of Florida. Prior to entering academia Dr. Cuccia practiced as a C.P.A. at a Big Four accounting firm. Before joining the University of Oklahoma he served on the faculties at Louisiana State University and the University of Illinois. His research focuses on taxpayer and tax professional judgment and decision making and has been published in several journals including The Accounting Review Journal of Accounting Research The Journal of the American Taxation Association The Journal of Economic Psychology and Tax Notes. He has taught undergraduate and graduate courses in income tax fundamentals as well as graduate courses in corporate tax tax policy and tax research. Dr. Cuccia is a past president of the American Taxation Association and is a member of the American Accounting Association and the AICPA. Mark B. Persellin Ph.D. C.P.A. C.F.P. is the Ray and Dorothy Berend Professor of Accounting at St. Marys University. He earned his bachelors degree from the University of Arizona his Master of Public Administration in taxation from the University of Texas at Austin and his doctorate from the University of Houston. Today Dr. Persellin teaches personal income tax business income tax and research in federal taxation. Prior to joining St. Marys University Dr. Persellin taught at Florida Atlantic University and Southwest Texas University (Texas State University). He also worked on the tax staff of a Big Four firm. Dr. Persellin's research has been published in numerous academic and professional journals including The Journal of American Taxation Association The Accounting Educators Journal The Tax Adviser The CPA Journal Journal of Taxation Corporate Taxation The Tax Executive TAXES The Tax Magazine Journal of International Taxation and Practical Tax Strategies. In 2003 Dr. Persellin established the St. Marys University Volunteer Income Tax Assistance (VITA) site and he continues to serve as a trainer and reviewer for the site.