Richard Russell

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Richard Russell

Associate Professor of Accounting

Accounting

Bio

A JD/CPA specializing in research in the area of taxation.

Degree

JD in Law

University of Iowa College of Law

Other in Accounting

Jackson State University

BBA in Accounting

Jackson State University

Published Works

  • Russell, R., Russell, Sr, R. (2025). The IRC § 121 Home-Sale Exclusion: Tax Flexibility in Uncertain Housing Market. Journal of Finance and Accountancy , 34(2025). https://www.aabri.com/jfa.html.
  • Russell, R., Russell, Sr, L. R. . The Effect Artificial Intelligence on the Tax Practice of 2025 & Beyond. Small Business Institute Journal,
  • Russell, R. . The Effect of Key U.S. Credit Based Environmental Tax Incentives On Sustainable Corporate Decision Making. ,
  • Russell, R. . Credit Based Tax Incentives for Childcare & Employee Retention. ,
  • Russell, Sr, R., Russell, R. . Rev Ruling 2023-2: A New Winkle for Gift and Estate Planners. The CPA Journal,
  • Russell, R., Russell, Sr, R. . The IRC § 121 Home-Sale Exclusion: Providing Flexibility in An Uncertain Housing Market. The CPA Journal,
  • Russell, R. (2023). Untangling the Inherited IRA Rules, Part III — IRS & Taxpayers Conflict Over the Appropriate Interpretation of the 10 Year Rule. Small Business Institute Conference 2023,
  • Russell, L. R., Russell Sr, L. R., Betzer, L. S. (2021). Untangling the Inherited IRA Rules II — Covid-19 & Other Updates. CPA Journal,
  • Russell, R. (2020). The Effect of the Secure Act on Small Businesses and Small Business Employees. ,
  • Russell, R., Russell, R., Kesselring, L. K. (2018). Untangling the Inherited IRA Rules Retiring Baby Boomers and the Impending Transfer of Wealth. The CPA Journal, https://www.cpajournal.com/2018/06/13/untangling-the-inherited-ira-rules/
  • Russell, Sr., L. R., Russell, R. (2018). Estate Basis Consistency Rules Create Uncertainty for Executors and Beneficiaries. The CPA Journal,
  • Russell, R., Russell, Sr., L. R. (2017). The Taxation of Breaking Bad—Code Secton 162 and Deductble Business Expenses for Marijuana Dispensaries. The CPA Journal,

Research Interests

Research interest include taxation of private equity funds, tax issues stemming from the development of new and developing technologies, retirement tax issues and tax treatment of federally illicit business enterprises

Teaching Interests

Teaching interest include the taxation of Individuals, Corporations, and Partnerships as well as Tax Research and Business Law courses.