David M. Maloney
Carman G. Blough Professor of Accounting
Office phone: 434-924-3668
e-mail: maloney@virginia.edu
Education:
Ph.D., Accountancy, University of Illinois
M.A.S., Accountancy, University of Illinois
B.S.B.A., Accounting, University of Richmond
CPA, Virginia State Board of Accountancy
Areas of Expertise:
Professor Maloney specializes in issues related to the federal income taxation of corporations and their shareholders, as well as the unified transfer tax system. Much of his research relates to the interplay of the federal income tax and the transfer tax systems and how they affect business owners from compliance and planning perspectives. He teaches courses in federal taxation at both the undergraduate and graduate levels.
Professional Activities:
Professor Maloney has published many articles on tax topics in numerous professional and scholarly journals, including Journal of Taxation; Accounting Horizons; Tax Notes; The Tax Adviser; Journal of Accountancy; Journal of Corporate Taxation; Estate Planning; Practical Tax Strategies; and Journal of Taxation of Investments. In addition, he serves as a contributing author and editor of the widely adopted "South-Western Federal Taxation" series, an annual publication. He is a member of the American Taxation Association and the American Accounting Association.
Selected Publications:
2013 Annual Edition South-Western Federal Taxation: Comprehensive Volume, co-editor and contributing author, South-Western Cengage Learning, 2012.
2013 Annual Edition South-Western Federal Taxation: Corporations, Partnerships, Estates and Trusts, co-editor and contributing author, South-Western Cengage Learning, 2012.
2013 Annual Edition South-Western Federal Taxation: Individual Income Taxes, contributing author, South-Western Cengage Learning, 2012.
2013 Annual Edition South-Western Federal Taxation: Taxation of Business Entities, co-editor and contributing author, South-Western Cengage Learning, 2012.
"Planning for Capital Gains and Losses in an Uncertain Environment,” Practical Tax Strategies, 2010 (with J. E. Smith).
"Distribution Options for Defined-Contribution Plans (Part 2)," The Tax Adviser, June 2007 (with J. Smith).
"Distribution Options for Defined-Contribution Plans (Part 1)," The Tax Adviser, May 2007 (with J. Smith).