University of Southern California

Jack Barcal
Associate Professor of Accounting

USC Marshall School of Business
Los Angeles, CA 90089-0808

Phone: 
213-740-4874
Education: 
JD, Stanford University; BS, DePaul University

Overview

Jack Barcal is an expert in taxation, estate planning, probate, trusts, estates and wills, and tax law. He has published in The Journal of Taxation and Estate Planning among other journals. Professor Barcal is a past recipient of the Teaching Excellence Award at the Leventhal School of Accounting. He has served as chairman of Death & Gift Tax Section and the Inheritance Tax Committee of the Los Angeles County Bar Association, and has consulted for a variety of entities, families and individuals, including acting as special tax, estate & trust counsel for a trustee of a multi-billion dollar trust/estate.

Research

Barcal, J. J. (1987) "A New Type of Estate Tax Freeze Vehicle: the S Corporation," Practical Accountant, 20, 34-37.
Barcal, J. J. (1983) "Allocation of Residential Real Estate in a Three Trust Estate Plan," 59, 90-92.
Barcal, J. J. (1981) "'IRS', 'ACTIVE' Trade or Business Requirement for Estate Tax Deferral: An Analysis," The Journal of Taxation, 54, 52-56.
Barcal, J. J. (1980) "Treatment of Leasehold Improvements Between Related Corporation and Stockholder," The Journal of Taxation.
Barcal, J. J., and Mullen, J. (1980) "Dividing Residence Between A and B Trusts Adds to Flexibility and Presents Tax Benefits," Estate Planning, 7, 200-205.
Barcal, J. J., Cotter, G. P., and Walsh, J. W. (1978) "Preparation of the Federal Estate Tax Return (Form706) and Federal Gift Tax (Form 709)," Los Angeles County Bar Association.
Barcal, J. J. (1974) "Drafting Wills With A & B Trusts After the 1974 Law," 26th Annual Tax and Probate Forum 7-13.
Barcal, J. J. (1973) "Optional Basis Adjustment in Formation or Dissolution of a Partnership," 23rd Annual Northern California Tax Conference.
Barcal, J. J. (1972) "Liquidation of a Partnership Interest - Tax Aspects," Los Angeles County Bar Journal, 47 (10), 380-388.
Barcal, J. J. (1971) "Partnership Tax Elections," 21st Annual Kansas Tax Conference.
Barcal, J. J., and McGraw-Hill, (1971) "Willis on Partnership Taxation,".