Richard Malamud J.D.

Title: Professor, Accounting and Law

Department: Accounting & Law

Office: SBS C-311
Phone Extension: x2239
Email Username: rmalamud

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Publications

Malamud, R. B., A Proposition 13 Change of Ownership occurs when trust beneficiaries change, Spidell's California Taxletter, 33(6), 65-66, June, 2011.
Malamud, R. B., SURFing USA: Closing an estate, updated, Elder Client Planner, (85), 1-3, June 1, 2011.
Malamud, R. B., Support for your parents and children as taxable gifts, Elder Client Planner, (84), 8-9, May 1, 2011.
Malamud, R. B., Fifty Years of Change and One Constant: Tax Analysts, various author's short articles detailing the changes in the last 40 years, Tax Notes, January 1, 2011.
Malamud, R. B. and Gina Rodriguez, Amending a Closed Tax Year to Change an Open Year, Spidell's California Taxletter, 32(9):101, September, 2010.
Malamud, R. B., Writer Questions Premise of Batchelder's Estate Tax Article, Tax Notes, February 9, 2009, p. 805.
Malamud, R. B., & Parry, R., It's Time to Do Something About the Tax Gap, Houston Business and Tax Journal, IX: 1-32, Jan. 2009.
Malamud, R. B., 10 Suggestions for Closing the Tax Gap, Tax Notes, 18(5): 532-534. January 28, 2008.
Malamud, RB, AICPA adopts new standards for valuation, Elder Client Planner, 1(43): 1-3, December 1, 2007.
Parry, R and Malamud, RB, Mad Cows and Angry Plaintiffs—Why Compliance with Governmental Regulations will not Protect Business from Lawsuits by Individuals that Contract Mad Cow Disease, Drake Journal of Agricultural Law, 11(3):307 - 325, Fall , 2006.
Malamud, RB, Equalizing Pre– and Post retirement Income— An After Tax Approach, Journal of Taxation of Investments, 1(24), 3-11, October 2006.
Malamud, RB, Teach your clients how to SURF - Advice for representatives helping with after-death needs, Elder Client Newsletter, 1(27):1,3-5, August 1, 2006 .
Malamud, RB and Spidell's editors, LLC Fee is Unconstitutional – File for Refund, Spidell's California Taxletter, 28(4):55-58, April, 2006.
Malamud, RB, Decedent's Tax Return Provides Clues for Finding Estate's Assets, Elder Client Planner, 1(21):6-7, January, 2006 2005
Malamud, RB: Start the tick-tock of the five-year clock by contributing to a Roth, Elder Client, 19(1):5-6, December 1, 2005
Rodda , R and Malamud, RB: Is California 's LLC Annual Fee Legal? Out-of-state LLC fights "gross receipts" fee, Spidell's California Taxletter, 27(6):77-78, June 1, 2005
Malamud, RB: How the IRS Can Close the Online Auction Tax Gap, Tax Notes 106(1):110-115, January 3, 2005 .
Malamud, RB: Full Pre-retirement Income Is Not Necessary In Retirement Years, Elder Client Newsletter, 1(5):27-28, October 1, 2004 .
Malamud, RB: An Analysis of the AMT and Suggested Fixes, Tax Notes 102(11):1247-1249, March 15, 2004.
Malamud, RB & Barnett, D.: How big a pension will you need to retire with the same income you take home now?, California Faculty: VII( 3)18-21, October, 2003.
Malamud, RB: Contract to Provide Child Care Services (2 page supplement), Spidell's California Taxletter, October, 2003.
Malamud, RB: LLC "Fee" - Taxing Non-California Income, Spidell's California Taxletter, 24(12):180-182, December 1, 2002 .
Malamud, RB: Nonresident Real Estate Withholding: Sellers may reduce or eliminate withholding, Spidell's California Taxletter, 23(12):180-182, December 1, 2001 .
Malamud, RB: Partnership Withholding: When is it Required?, Spidell's California Taxletter, 23(9):138-141, September 1, 2001 .
Malamud, RB: Interest Abatement - New Procedures for State Requests, Spidell's California Taxletter, 23(5):75-78, May, 2001.
Malamud, RB: A Review of the Golden State Scholarshare, Supplement to Spidell's California Taxletter, 1-21, July, 2000.
Malamud, RB: Primer for a Trustee of a Revocable Trust, The Successful California Accountant, LV ( 1):24-27, Summer 2000.
Malamud, RB: Federal Tax Law as California Authority, Spidell's California Taxletter, 22(3):43-44, March 1, 2000 .
Malamud, RB: Statute of Limitations - Amending a closed year, Spidell's California Taxletter, 22(2):27-28, February 1, 2000 .
Malamud, RB: How To Make Money from Tax Returns That Are Too Old to Amend For a Refund, Tax Hotline, 19(11):15, November, 1999.
Malamud, RB: Helping Taxpayers Get Around The Three Year Statue of Limitations, Kleinrock's Federal Tax Bulletin, 2(21):1 ,8 -9, October 18, 1999 .
Malamud, RB: Amending Closed Tax Years to Increase Carryovers, Tax Notes 84(9):1295-1297, August 30, 1999 .
Malamud, RB: Teaching Sanskrit Would Be Easier, Tax Notes 83(3):437-438, April 19, 1999 . 1998
Malamud, RB: Irrevocable Trusts, California 's prudent investment requirements, Spidell's California Newsletter, 20(10):155-156, October, 1998.
Malamud, RB: Comment, Reno v. Baird, CEB California Business Law Reporter, 20(2):51, September, 1998.
Malamud, RB: Separate Property Reimbursement of Joint Income Taxes, The Monthly Digest of Tax Articles, 48(8):32-36, May, 1998.
Malamud, RB: Allocation of the Joint Return Marriage Penalty and Bonus, The Monthly Digest of Tax Articles, 48(6):7-31, March, 1998
Malamud, RB: Burden of Proof -- Response to the Tax Profs, Tax Notes 78(8):1066-1067, February 23, 1998 .
Malamud, RB: Taxing Small and Common Gifts: Tax Law vs. Taxpayer Perception, Tax Notes 77(8):952-958, November 24, 1997 .
Malamud, RB: Gamblers Get Hammered, But Others Get Pulverized, Tax Notes 76(13):1797-1798, September 29, 1997.
Malamud, RB: In Search of a Definition of a Personal Service Corporation, Tax Notes 75(8):1133-1139, May 26, 1997 .
Malamud, RB: Separate Property Reimbursement of Joint Income Taxes, Los Angeles Lawyer, 20(2):17-21, March, 1997.
1996 Malamud, RB: Office to Home File Transfer Software Review, Accounting Technology, 12(7):29-43, August, 1996.
Malamud, RB: Allocation of the Joint Return Marriage Penalty and Bonus; Vol. 15, No. 3 Nanny Tax Legislation: Not A Practical Solution, Tax Notes, 70(11), 1401-1405, March 4, 1996 .
Malamud, RB: Discontinue Package X, Here's a Better Idea, Tax Notes, 70(8):1056, February 19, 1996 .
Malamud, RB: The U.S. Flat Tax: A Look Back at The First Year, Tax Notes, 67(7):968-970, May 15, 1995 .
Malamud, RB: Is it Time to Upgrade to Windows ?, CSUDH Computer News, 3, Spring 1995.
Malamud, RB: More on Tax Law Complication (Commentary/Letters to the Editor), Tax Notes, 65(11):1434, December 12, 1994 .
Malamud, RB: Employee Liability for Economic Losses of the Employer's Customers: A California-Based Examination of the Question of Duty, American Bar Association Torts and Insurance Law Journal 30(1):195-224, Fall , 1994.
Karayan, JE and Malamud, RB: Mad, Mad, Mad World of U.S. Tax Accounting: State Tax Accruals, Journal of Interdisciplinary Studies, The Cal Poly Pomona Scholar, 7:189-196, Fall, 1994.
Malamud, RB, CD Rom software, A CD Buyer's Checklist, Law Office Computing, 4(4):82, August/September, 1994.
Malamud, RB, CD Rom software, A CD-ROM Buyer's Guide to Tax Software, Law Office Computing, 4(3):78-83, June/July, 1994.
Malamud, RB, Malamud RB :, Charging For Technology, Law Office Computing, 4(3):96-97, June/July, 1994. Malamud, RB: Low Cost Accounting Software for the Small Law Office: Handbook for Sole and Small Practitioners, Publication of the State Bar of California , May, 1994 (Reprint).
Karayan, JE and Malamud, RB, The Effectiveness of Waivers in Limiting Negligence Liability of Sports Providers, Proceedings of the Twenty-Third Annual Meeting of the Western Decision Sciences Institute, March 31, 1994 , 160-162.
Malamud, RB, Computer Software for Individual Income Tax Returns, Computing News, Spring , 1994, 2-3.
Malamud, RB, Lotus Improv , A New Type of Spreadsheet, Law Office Computing, 3(3):132-134,135, December/January, 1994.
Malamud, RB: To Windows or Not to Windows, That Is the Question, Law Office Computing, 3(6):82-83, December/January, 1994. (Several letters to the editor in response to this article published in the April/May edition.); Reprinted; One on One, Newsletter of the State Bar of New York , General Practice Section, 15(2), Summer , 1994. 1993
Malamud, RB: Is it safe to represent a client on all matters related to accounting practice; The Unlawful Practice of Law? New Accountant, 9(3):16-18 ,27 , Nov./Dec. 1993.
Malamud, RB: An accountant by any other name may be legal ; WHO CAN USE THE 'A' WORD?. New Accountant, 9(2):14-17, October, 1993.
Malamud, RB: This Old House: Divorce, Tax Law and Real Property, Accounting Today, 7(16):CPE PROGRAM, Lesson 93-08, 1-14, August 23, 1993 .
Malamud, RB: California Tax Credits: Enterprise Zones, Program Areas & Revitalization Zones, South Bay Management Report, 9(1):1-3, Fall , 1993.
Malamud, RB: Small Business Mem Tax Changes Affecting Employees, South Bay Management Report, 9(1):3, Fall, 1993.
Malamud, RB: Making It and Keeping It, Low-Cost Accounting Software for the Small Law Office, Law Practice Management, 15(3):80-85, June, 1993. (Reprint)
Malamud, RB: Home Accounting Software for the Non Accountant: Computing News - CSUDH, Spring , 1993 4-5.
Malamud, RB: Low Cost Accounting Software for the Small Law Office: Law Office Computing, 2(6):62-77, Dec ./ Jan. 1993
Malamud, RB and Karayan, JE: Contractual Waivers for Minors in Sports-Related Activities: Marquette Sports Law Journal, 2(2):151-173, Spring , 1992.
Malamud, RB: Tax Entities or How Should I Operate My New Business ?: Small Business Executive Newsletter - California State University Dominguez Hills, 1(2)1-3: November, 1992.
Malamud, RB: Computerized Estate Tax Returns: Law Office Computing, 2(4):78-93, August/September 1992.
Malamud, RB: Tax Tips: Accelerated Estimated Taxes, A new system for 1992: Los Angeles Lawyer, 15(1):11-15, March, 1992.
Malamud, RB: Testing the Code: Tax Notes, 54(10):1289-1292, March 9, 1992 . 1991
Malamud, RB: Are We Free To Copy Computer Software: Computing News Computer Services, California State University Dominguez Hills, Fall , 1991.
Karayan, JE, Malamud, RB, and Malamud, BR, Children's Rights and Exculpation Clauses: A Public Policy Analysis, California State University Los Angeles , Bureau of Business & Economic Research, Working Paper #91-05, July, 1991
Malamud, RB: Uniform capitalization for Creative individuals. The Tax Adviser, 19((10):726, October, 1988
Malamud, RB: Estimated Tax: Trust in a Safe Estimate. The Tax Adviser, 18(10):745-746, October, 1987.
Malamud, RB: Applying community property refunds in premarital and separate tax liabilities. The Tax Adviser, 16(10):625, October, 1985.
Malamud, RB, Brandzel , J, Blumenthal, MJ: Coping with proposed regulations under Sec. 168. The Tax Adviser, 15(10):608-609, October, 1984.
Malamud, RB: Ordinary and necessary: A definite definition. The Tax Adviser, 15(10):610-611, October, 1984

Selected Presentations

Paper Presented: Karayan, JE and Malamud, RB, The Effectiveness of Waivers in Limiting Negligence Liability of Sports Providers, Proceedings of the Twenty-Third Annual Meeting of the Western Decision Sciences Institute, March 31, 1994.
Karayan, JE, Malamud, RB, Presentation of paper, A TIME TO SOON: WAIVERS AND ASSUMPTION OF THE RISK FOR MINORS IN SPORTS RELATED ACTIVITIES, Pacific Southwest Business Law Association, 1991 Annual Conference, January, 1991.

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