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.


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.


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.