College of Business: University of Illinois at Urbana-Champaign

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Karen Molloy

Associate Professor of Accountancy

All Publications


Articles in Journals

Finnegan, T. , Molloy, K., Sternburg, T. 2012. A Comprehensive Analysis of Cases Litigated in the Small Case Division of the U.S. Tax Court. American Taxation Association Journal of Legal Tax Research

Finnegan, T. , Molloy, K., Sternburg, T. 2011. Information That All Taxpayers and Tax Professionals Should Know About the U.S. Tax Court: Is There a Need for CPA Representation in the Tax Court? Practice Advantage -- Illinois CPA Society

Molloy, K. 1998. An Approach for Comparing U.S. and Japanese Effective Corporate Income Tax Rates. Journal of International Accounting, Auditing, and Taxation, 69-80

Molloy, K. 1998. Teaching Tax Using a Life Cycle Approach. Tax Adviser

Molloy, K., Willis, E. 1995. How Section 280F Affects Cost Recovery and Investment Tax Credit Elections. Tax Adviser, 400-406

Ziebart, D., Omer, T., Molloy, K. 1993. An Investigation of the Firm Size/Effective Tax Rate Relationship in the 1980's. Journal of Accounting, Auditing and Finance, 167-182

Ziebart, D., Omer, T., Molloy, K. 1991. The Use of Accounting Information in the Measurement of Effective Corporate Tax Rates. Journal of the American Taxation Association, 57-72

Molloy, K. 1990. The Current State of International Tax in Graduate Education. Advances in Taxation, 3: 249-259

Molloy, K., Burns, J., Luttman, S. 1989. Corporate Leasing Versus Property Ownership under the Tax Reform Act of 1986. Journal of the American Taxation Association, 105-113

Molloy, K., Schnee, E. 1987. Capital Gains and Boot in Reorganizations. CPA Journal, 40-44

Molloy, K., Schnee, E. 1987. Capital Gains and Boot in Reorganization. CPA Journal, 40-44

Molloy, K. 1986. Tax Base Differences Between Worldwide and Water's Edge Methods of Unitary Taxation. Journal of the American Taxation Association, 7-18

Molloy, K., Schnee, E. 1986. The Taxation of Boot in Reorganizations. Tax Adviser, 373-379

Molloy, K., Sharp, R., Willis, E. 1986. An Analysis of Two Proposed Cost Recovery Systems. Journal of the American Taxation Association, 76-84

Molloy, K., Sharp, R., Willis, E. 1986. An Analysis of Two Proposed Cost Recovery Systems. The Journal of the American Taxation Association, 76-84

Molloy, K. 1985. Tax Planning for Professors Off-Campus. Taxes--the Tax Magazine, 333-339

Molloy, K., Seago, W. 1985. Toward Simplification of Simplified LIFO. Taxes--the Tax Magazine, 502-510

Molloy, K. 1984. Update on the Passage of Title Test for Determining Source of Income. The International Tax Journal, 10: 259-268

Molloy, K., Hopwood, W. 1984. The Interprofessional Tax Altercation. Accounting Historians Journal, 11: 1-18

Molloy, K. 1983. Integration of State and Local Taxation Into the Undergraduate and Graduate Tax Curriculum. Journal of the American Taxation Association, 56-63

Molloy, K., Seago, W. 1983. Domestic and Foreign Aspects of the Container Decision. Journal of State Taxation, 2: 101-113

Molloy, K., Seago, W. 1982. New Regulations Make Tax Saving Benefits of LIFO more Accessible to All Taxpayers. Journal of Taxation, 98-103

Molloy, K., Willis, E., Rac, F. 1981. Unitary Apportionment Method Required in Illinois for Unitary Business Groups. Journal of Taxation, 172-173

Books

Feller, A., Ziebart, D., Molloy, K., Omer, T. 2001. An Introduction to Applied Professional Research for Accountants 2nd Edition. Englewood-Cliffs, NJ: Prentice-Hall.

Molloy, K. 1986. Multistate Corporate Tax Almanac. The Journal of the American Taxation Association, 105. Panel Publishers, Inc., New York.

Chapters in Books

Molloy, K. 2006. Succession Planning for the Closely Held Business; Federal Gift and Estate Taxes; Gift and Estate Tax Planning. In W. A. Raabe, et al. (Ed.), West's Federal Taxation: Advanced Taxation. West/South Western College Publishing.

Molloy, K. 2006. Federal Gift and Estate Taxes. In West's Federal Taxation: Advanced Taxation, Chapter 14. West/South-Western College Publishing Co..

Molloy, K. 2006. Gift and Estate Tax Planning. In West's Federal Taxation: Advanced Taxation, Chapter 15. West/South-Western College Publishing Co..

Molloy, K. 2004. Succession Planning. In West's Federal Taxation: Advanced Taxation, Chapter 16. West/South-Western College Publishing Co..

Molloy, K. 2004. Federal Gift and Estate Taxes. In West's Federal Taxation: Advanced Taxation, Chapter 14. West/South-Western College Publishing Co..

Molloy, K. 2004. Gift and Estate Tax Planning. In West's Federal Taxation: Advanced Taxation, Chapter 15. West/South-Western College Publishing Co..

Molloy, K. 2003. Federal Gift and Estate Taxes. In West's Federal Taxation: Advanced Taxation, Chapter 14. West/South-Western College Publishing Co..

Molloy, K. 2003. Gift and Estate Tax Planning. In West's Federal Taxation: Advanced Taxation, Chapter 15. West/South-Western College Publishing Co..

Molloy, K. 2002. Applied Research in Tax Accounting. In Applied Professional Research for Accountants, 167-212. Englewood-Cliffs, NJ: Prentice-Hall.

Molloy, K. 1999. Federal Gift and Estate Taxes. In West's Federal Taxation: Advanced Taxation, Chapter 14. West/South-Western College Publishing Co..

Molloy, K. 1999. Gift and Estate Tax Planning. In West's Federal Taxation: Advanced Taxation, Chapter 15. West/South-Western College Publishing Co..

Molloy, K. 1999. Income Taxation of Estates and Trusts. In West's Federal Taxation: Advanced Taxation, Chapter 12. West/South-Western College Publishing Co..

Molloy, K. 1999. Succession Planning. In West's Federal Taxation: Advanced Taxation, Chapter 11. West/South-Western College Publishing Co..

Molloy, K. 1986. Taxation in Saudi Arabia. In Comparative International Taxation. American Accounting Association.

Molloy, K., Mason, G., Koeninger, D. 1979. The Significance of GAO Auditing Standards. In Readings and Cases in Auditing, 537-543

Proceedings

Molloy, K., Whittenburg, G. 1984. Demand for State and Local Tax Coverage in Tax Curriculum: An Empirical ReviewAAA Western Regional Meeting

Working Papers

Molloy, K. 2011. Information That All Taxpayers Should Know About the U.S. Tax Court: Is there a Need for CPA Representation in the Tax Court?

Presentations

Molloy, K. 1995. Tax Curriculum Revision, Trends in the Education of Accountants 1995 Seminar Program, Blacksburg.

Molloy, K. 1987. Economic Consequences of Corporate Asset Ownership -- Tax Reform Act of 1986 Implications, Mid-Atlantic AAA Meeting, Atlantic City.

Molloy, K. 1984. Demand for State and Local Tax Coverage in Tax Curriulum, AAA Western Regional Meeting, Tucson.

Molloy, K. 1983. The Three-Factor Unitary Tax Formula, University of Illinois Accounting Research Colloquium, Champaign.

Manual/Guides

Ziebart, D., Molloy, K., Omer, T. 2001. An Introduction to Applied Professional Research for Accountants, 2nd Edition. Englewood-Cliffs, NJ: Prentice-Hall.

 

Contact Information:

94 Wohlers Hall
1206 South Sixth Street
Champaign, IL, 61820
(217) 333-1389
kmolloy@illinois.edu


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