Publications:

ARTICLES IN REFEREED JOURNALS

McCain, B. W., "Intercorporate Leasing Arrangements by the Closely Held Corporation," Case Western Reserve Law Review, 32(4), 957.

McCain, B. W. and Day, W., (1989). "Tax Aspects of Personal Service Corporations After the 1986 and 1987 Tax Acts," Journal of American Society of CLU's and ChFC's.

McCain, B. W. and Haley, D., (1989). "Planning Corporate Status and Distributions Can Prevent Imposition of the PHC Tax," Taxation for Lawyers, 18(2).

McCain, B. W., (1989). "What to Look For In Selecting a Retirement Plan for a Small Business," Journal of Small Business Taxation.

McCain, B. W., (1990). "Tax Aspects of Personal Investing," Journal of American Society of CLU's and ChFC's.

McCain, B. W., (1990). "SEP's: An Alternative to Qualified Plans," The Practical Accountant.

McCain, B. W., (1992). "Recent Legislation Makes SEP's More Attractive for Professional Firms," Ohio CPA Journal, 51(5), 25-32
(Won award as Outstanding Article for 1992)

McCain, B. W. and Haley, D. C., (1996). "Should the Judgment Debtor File for Bankruptcy?" The Practical Lawyer, 42(1), 59.

McCain, B. W. and Haley, D. C., (1996). "For Better or for Worse: Accuracy-Related and Preparer Penalties Can Impact the Practitioner-Client Relationship," Taxes, The Tax Magazine, August, p. 481

McCain, B. W., Cheng, W., (1997). Artificial Neural Networks Make Their Mark as Powerful New Tool For Investors," Review of Business, 18(4), 4-9.

McCain, B. W. and Lechner, T., (2000). "Audit Strategies for Defending Against the Accumulated Earnings Tax," Tax Strategies, 132-139.

McCain, B. W. and Lechner, T., (2000). "Try Direct Attacks to Defeat Accumulated Earnings Tax Assessments," Tax Ideas, 6859-6871.

McCain, B. W., (2000). "Personal Holding Company Tax Grabs the Unwary," Journal of Tax Strategies, 80-88.

McCain, B. W. and Lee, P. J., (2000). "Consider Charitable Deductions of Real Estate As Alternative to Removal or Condemnation," Commerce Clearing House, TAXES, 31-36.

McCain, B. W. and Lee, P. J., (2000). "Personal Holding Company Provisions Can Trap Unwary Taxpayers," Tax Ideas, 5151-5166.

McCain, B. W. and Lee, P. J., (2000). "Structuring Charitable Gifts of Property in Lieu of Demolition or Condemnation," Tax Exempt Advisor, 316, 4-11.

McCain, B. W. and Spero, A. Z., (2001). "Recent Law Changes Still Leave Restrictions on Home Office Deductions," Journal of Financial Service Professionals, 80-84.

McCain, B. W., "Piercing the Corporate Veil," Ohio Lawyer, 16(2), 14-5, 28-29.

McCain, B. W. and Spero, A. Z., (2001). "Home Office Deduction Can Benefit Both Real Estate Professionals & Their Clients," Journal of Real Estate Issues, 26(3), 70-75.

McCain, B. W., Kreiser, L., Spero, A., (2002). "Rating the Environmental Friendliness of Transportation Fringe Benefits," International Journal of Environmental Taxation Issues, 473-480.

McCain, B.W., Spero, A., Lechner, T., (2003). "New Developments in Tax-Advantaged Funding of Higher Education," Journal of Financial Service Professionals, 57(1), 53-63.  
(Won award as best article of the year.)

McCain, B.W.,  Yetmar, S., (2008). "Retaining Client Records, How Far Can You Go?" Catalyst, 30-33.

McCain, B.W., Lee, P. J., Tavalalli, R., (2009). "Ethanol as Renewable Energy: A Quantitative Analysis of U.S. Energy Policy Using Corn as an Alternative Fuel," Critical Issues in Environmental Taxation, 6, 601-614.

McCain, B.W., Lee, P. J., Tavalalli, R., (2009). "An Examination of the Environmental Impact of Key U.S.Transportation Related Tax Provisions," (Accepted for Publication).

McCain, B.W., Begany, M., (2009). "Compliance With IRS Levies Requires Caution to Avoid Potential Dangers," Journal of the Academy of Accounting, Finance and Economics.

McCain, B. W. and Meier, H., (2013). "The US Cap and Trade Initiative: Current Status and Potential Impact on Business." American Journal of Business, 23(1), 7-18.

Texas Law and Ethics Considerations Regarding Accountants Withholding Work Product and Documents to Enforce Fee Collection, International Journal of Accounting and Taxation, March, 2014, Vol. 2, No. 1, pp. 1-9, with Dr. Scott A. Yetmar.

Legal and Tax Considerations in Choosing the Form of Business Under U.S. Laws, International Journal of Arts and Sciences, Vol. 7, No. 1, pp. 33-43 (2014), with John Geekie

Equitable Recoupment Doctrine Offers Opportunities, Dangers for the Practitioner, Journal of Practical Tax Strategies pp. 209-216, November, 2014, with John Geekie

What Counts as Filed Returns for Bankruptcy Discharge?, Tax Notes, June 25, 2018, pp. 1868- 1873,with Prof. Richard Molina

New Developments with the Equitable Recoupment Doctrine, Tax Notes, July 16, 2018, pp. 419-423

Understanding the Cohan Rule and How to Use It, Tax Notes, July 23, 2018, pp. 480-486, with Prof. Richard Molina

The Ongoing Development of the Equitable Recoupment Doctrine,  Practical Tax Strategies, pp. 1-6, September, 2018, with Prof. Renee Castrigano

Are Farms the Last Great Tax Shelter?, Tax Notes, February 9, 2023,with Prof. Renee Castrigano, February, 2023

Section 7491 and the Burden of Proof: Has it really made a Difference for Taxpayers?    Tax Notes, with Prof. Richard Molina.  March, 2023  

IRS Continues to Move Forward to Using Artificial Intelligence in Selecting Returns for Audit, Vol. 26, No. 1,Spring, 2024, with Akhilesh Chandra and Mark Holtzblatt

Designating Tax Payments: Be sure to Comply with Requirements When Designating Tax Payments, The Journal of Taxation, forthcoming in Spring, 2024


PRESENTATIONS:

McCain, B.W., (1989). "Retirement Planning Alternatives for Small Businesses," Tri State Business Law Annual Meeting, Purdue University.

McCain, B.W., (1991). "SEP Plans For Small Businesses," Tri State Business Law Annual Meeting.

McCain, B.W., (1993). "Surprising Results under New Economic Performance Regulations for Section 461," Tri State Academy of Legal Studies in Business Annual Meeting.

McCain, B.W., (1996). "Artificial Neural Networks used to Forecast the U.S. Long Term Bond Market,"  International Conference in Management Science and the Economic Development of China, Hong Kong University of Science and Technology.

McCain, B.W., (1997). "U.S. Taxation of Nonresident Aliens," Tri State Academy of Legal Studies in Business Annual Meeting.

McCain, B.W., (1988-1990). "Choice of Entity in Organizing a Business," Small Business Administration Workshops.

McCain, B.W., (1987-1988). "Employee Taxes for Small Businesses," Small Business Administration Workshop.

McCain, B.W., (1990). "Legal and Financial Issues for Women over 40," To Greater Cleveland Baptist Women.

McCain, B.W., (1997). "The Tax Attack on Retirement Benefits," Advanced Estate Planning Seminar, Cleveland State University.

McCain, B.W., (1999). "Cleveland State University's New Masters of Taxation  Program," Cleveland Tax Club.

McCain, B.W., (2004). "Present and Future Trends in the Economic Development of China," Plastec West  Conference.

McCain, B.W., (2000). "Rating the Environmental Friendliness of Transportation Fringe Benefits," International Conference on Environmental Taxation Issues.

McCain, B.W., (2002). "Recent Developments in the Doctrine of Equitable Recoupment," American Academy of Accounting and Finance.

McCain, B.W., (2002). "The Relationship Between Reported Values of Intangible Assets and Their Impact on Future Economic Benefits," American Academy of Accounting and Finance.

McCain, B.W., (2003). "Legal and Ethical Aspects of Accountants; Retention of Client Documents, and Work Product," American Academy of Accounting and Finance.

McCain, B.W., (2006). "Beware of Pitfalls When Served With IRS Levies," Allied Academies, International Conference.

McCain, B.W., (2007). "Compliance with IRS Levies Requires Caution to Avoid Potential Dangers," American Academy of Accounting and Finance, Annual Meeting.

McCain, B.W., (2008). "The Cohan Rule Remains a Powerful Resource for Those Who Use it Properly," American Academy of Accounting and Finance, Annual Meeting.

S Corporations: Taking Out Earnings as Profit vs. Compensation, Academy of
Accounting, Finance and Economics Annual Meeting, New Orleans, LA,December, 11, 2009

Murphy II ¿ Does It Create More Confusion Than It Resolves?  Academy of Accounting,
Finance and Economics, Annual Meeting, New Orleans, LA, December 12, 2009

Equitable Recoupment in the 21st Century, John Geekie and Bruce McClain, Academy of Legal
Studies in Business, Annual Meeting, New Orleans, LA, August 11, 2011

A Comparison of the Tax Incentives Used to Support Wind Energy Development in the Major Wind Energy Producing Nations, The Global Business, Economics and Finance Research Conference, London, England, July 6, 2012

A Consideration of the Relative Effectiveness of Key Energy and Conservation Related Tax
Incentives Provided Under U.S. Tax Law;13th Global Conference on Environmental
Taxation, University of British Columbia School of Law, September 20-22, 2012

Legal and Tax Considerations in Choosing the Form of Business Under U.S. Laws, presented at the European Conference for Academic Disciplines, Freiburg, Germany, December 4, 2013.

Tax Status as a Farm: Does It Result in the Taxpayer Receiving Favored Tax Treatment?, Academy of Business Research, New Orleans, LA, March 27, 2014

United States Tax Incentives to Encourage the Use of Alternative Fuels and Fuel Efficient Vehicles, International Conference for Academic Disciplines, Rome, Italy, October 28, 2014



Conference Proceeding (Published)

McClain, B. W., (2009). "Protection from Honoring Wrongful Levies under Code Sec. 6332(e)" New Orleans, Louisiana: Advances in Accounting, Finance and Economics, Vol. IV.