Areas of Expertise
Taxation of closely held businesses, principally S Corporations and their shareholders. Also taxation of Partnerships, Limited Liability Companies and C Corporations, as well as the owners thereof, Limited Liability Corporations
- PhD, University of Texas at Austin, 1980
- MBA, Portland State University
- BA, DePauw University
- Certified Public Accountant, 1972
- Director, School of Accountancy, Ohio University
- Senior Manager, Washington National Tax Department, Ernst & Young
- Jamison, R. W., and Hesse, C. W. (2013). Controlled Groups and the Section 179 Election for S Corporations. The Tax Adviser, November, 756-760.
- Jamison, R. W., and Schlesinger, M. (2013). CCH Expert Treatise Library: Federal Taxation of Subchapter S Corporations. Netherlands: Wolters Kluwer.
- Jamison, R. W. (2011). IRS Uses Long Dormant Class of Stock Rule: Warrants Constitute Second Class. Journal of Passthrough Entities, 14(6), 61-66.
- Jamison, R. W. (2008). S Corporation Taxation Guide. Chicago, IL: CCH Incorporated.
- Jamison, R. W., Kulsrud, W. N., and Stephenson, T. M. (2008). Multistate Tax Guide to Pass-Through Entities. Chicago, IL: CCH Incorporated.
- Jamison, R. W. (2008). S Corporations. In James W. Pratt and William N. Kulsrud (Eds.), Corporate, Partnership, Estate and Gift Taxation. Mason, OH: Thomson Publishing.
- Jamison, R. W. (2007). S Corporation. In Federal Tax Workshop (345-372). Urabna, IL: University of Illinois Tax School.
- Jamison, R. W. (2007). Business Entities. In National Income Tax Workbook (103-147). College Station, TX: Land Grant University Tax Education Foundation.
- Harmon, M. R., and Jamison, R. W. (2007). S Corporations and Disregarded Entities: Qualification as Shareholders,” The Tax Adviser, June, 324-328.
- Jamison, R. W. (2006). Trusts as S Corporation Shareholders Part One. Journal of Passthrough Entities, 9(3), 35-51.
- Duncan, W. A., and Jamison, R. W. (2005). Contributions of S Corporation Debased Debt to Charity: Opportunities, Problems and Policy Questions Abound with Double Dipping,” The ATA Journal of Legal Tax Research, 3, 66-77.
Edited on February 3, 2020