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; 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:

2009 Annual Edition West Federal Taxation: Comprehensive Volume, co-editor and contributing author, South-Western Cengage Learning, 2008. 

2009 Annual Edition West Federal Taxation: Corporations, Partnerships, Estates and Trusts, co-editor and contributing author, South-Western Cengage Learning, 2008.

2009 Annual Edition West Federal Taxation: Individual Income Taxes, contributing author, South-Western Cengage Learning, 2008.

2009 Annual Edition West Federal Taxation: Taxation of Business Entities, co-editor and contributing author, South-Western Cengage Learning, 2008.

"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).

“Death and Taxes: The Government’s Ultimate Revenge—A Study of the Interaction of the Income Tax and Estate Tax Provisions,” Journal of Taxation of Investments, fall 2005.

Vita