Background
CARROLL, FRANK was born in 1947 in Albuquerque, New Mexico, United States.
CARROLL, FRANK was born in 1947 in Albuquerque, New Mexico, United States.
St. Louis University (Bachelor of Science, cum laude, 1969). University of Illinois (Juris Doctor, 1973). Beta Gamma Sigma. Certified Public Accountant, Illinois, 1970.
Working as a partner of KOEHN & SHORS, P.C. FRANK J. CARROLL, born Albuquerque, New Mexico, 1947. Admitted to bar, 1973, Iowa. Education: St. Louis University (Bachelor of Science, cum laude, 1969).
University of Illinois (Juris Doctor, 1973). Beta Gamma Sigma. Certified Public Accountant, Illinois, 1970. Co-author: 'Section 6166: Preserving the Family Business or Family Farm Through Estate Tax Deferral," 25 Drake Law Review 521, 1976.
Tax Implications in Recapitalizations," First Annual Heart of America Business Planning Institute 41, 1978. "How to Avoid Ordinary Income Potential of Preferred Stock Issued in Recapitalizations," 7 Estate Planning 344, 1980. Adjunct Professor: Planning of Corporate Transactions, Drake University College of Law, 1976-1986.
Corporate Taxation, Drake University, College of Business, Masters of Tax Program, since 1987. Member:; Admitted to the bar, 1973, Iowa.
'Section 6166: Preserving the Family Business or Family Farm Through Estate Tax Deferral," 25 Drake Law Review 521, 1976. Tax Implications in Recapitalizations," First Annual Heart of America Business Planning Institute 41, 1978. "How to Avoid Ordinary Income Potential of Preferred Stock Issued in Recapitalizations," 7 Estate Planning 344, 1980.
IRS Commissioners Advisory Group, 1989. IRS District Liaison Group, 1989-199{.Member: Polk County, Iowa State (Member, Committee on Taxation) and American (Member, Committee on Corporate Tax, Taxation Section) Bar Associations. (Practicing Primarily in Taxation Law).