Boyd C. Randall

Professor
Ernst & Young Professorship
Accountancy, School of

Download Vita

Office: 524 TNRB
Phone: (801) 422-2314
Email: boyd_randall@byu.edu
Office hours: By appointment

Expertise:
  • Estate planning
  • Taxation: corporations
  • Taxation: federal income
Research:
  • tax problems?new or interpretational law
Education:
  • PHD, ACCOUNTING, UNIVERSITY OF MINNESOTA, 1972
  • MBA, , UNIV OF UTAH, 1968
  • JD, LAW, UNIV OF UTAH, 1967
  • BS, ACCOUNTING, UNIV OF UTAH, 1965
Group Affiliations:
  • SOA Tax - Primary
Selected Publications:
  • "2009 Taxation of Business Entities," Edition 2009, South-Western Cengage Learning, Mason, Smith, Raabe, Maloney, April, 2008    
  • "2009 Federal Taxation Comprehensive Volume," Edition 2009, South-Western Cengage Learning, Mason, Willis, Hoffman, Maloney, Raabe, April, 2008    
  • "2009 West Federal Taxation: Individual Income Taxes," Edition 2009, South-Western Cengage Learning, Mason, Hoffman, Smith, and Willis, April, 2008    
  • "West Federal Taxation: Taxation of Business Entities," Edition 2008, Thomson/South-Western, Cincinnati, Smith, Raabe, Maloney, and Willis, April, 2007    
  • "West Federal Taxation: Comprehensive volume," Edition 2008, Thomson/South-Western, Cincinnati, Willis, Maloney, Hoffman, and Raabe, April, 2007    
  • "West Federal Taxation: Taxation of Business Entities," Edition 2007, Thompson/South-Western, Cincinnati, Smith, Raabe, Maloney, and Willis, April, 2006    
  • "West Federal Taxation: Individual Income Taxes," Edition 2007, Thompson/South-Western, Cincinnati, Hoffman, Smith, and Willis, April, 2006    
  • "West Federal Taxation: Comprehensive Volume," Edition 2007, Thompson/South-Western, Cincinnati, Willis, Maloney, Hoffman, and Raabe, April, 2006    
  • "Interaction of New Section 362(e)(2) With Loss Disallowance Rules," Corporate Taxation Issue September/October 2005, Pages 24-32, October, 2005    
  • "Gift May Create Income or Gain to Donor," The Tax Advisor Pages 42-46, January, 2002    V I E W   A B S T R A C T
  • "Distributions of Property from Estates and Trusts: Avoiding Income Tax Traps," The Monthly Digest of Tax Articles Pages 1-8, May, 2001    
  • "Dributions of Property From Estates and Trusts: Avoiding Income Tax Traps," Estate Planning Volume Vol. 27, No. 7, Pages 312-320, August, 2000    
  • "Extraordinary Dividents after TRA 97," The Journal of Corporate Taxation Volume Vol. 25, No. 3, Pages 252-273, October, 1998    
  • "Depreciation Recapture in Tax-Free Transactions," The Journal of Real Estate Taxation Volume Vol. 25, No. 2, Pages 119-137, November, 1997    
  • "Does Razavi Provide a Blueprint for Section 280A Rental Agreements?," The Journal of Real Estate Taxation Volume Vol. 24, No. 2, Pages 199-215, November, 1996    
  • "Property Acquired from a Decedent: Establishing Basis," The Monthly Digest of Tax Articles 1995    
Experience:
   Teaching
  • Visiting Professor, University of Minnesota, 1989
  • Visiting Professor, University of Minnesota, 1986
  • Professor, Brigham Young University, 1981
  • Coopers and Lybrand Visiting Professor, University of Minnesota, 1979-1983
  • Associate Professor, Brigham Young University, 1978-1981
  • Visiting Professor, University of Minnesota, 1976
  • Assistant Professor, Brigham Young University, 1974-1976
  • Assistant Professor, University of Oregon, 1972-1974
  • Teaching Associate, University of Minnesota, 1968-1972
   Professional
  • Member, Utah State Bar Association
  • Member, American Taxation Association
  • Member, American Accounting Association
Awards:
  • 2006 Outstanding Educator , Utah Association of Certified Public Accountants , 2006
  • Ernst & Young Faculty Award for Oustanding Teaching , Ernst & Young , 2004
  • Marriott School Outstanding Faculty Award , Brigham Young University , 1999
  • Teaching Excellence Award , Marriott School , 1997
  • Outstanding Teacher Contribution , School of Accounting and Information Systems , 1997
  • Karl G. Maeser Excellence in Teaching Award , Brigham Young University , 1994
  • Arthur Young Foundation Tax Research Grant , - , 1989
  • Exxon Teaching Award, Marriott School , Brigham Young University , 1988
  • Arthur Young Foundation Tax Research Grant , - , 1987
  • Ernst & Young Professor, 1986-present , Brigham Young University , 1986
  • Development Excellence Award , Brigham Young University , 1978

Edit Profile