Background
Culp, Junior, William R. was born on April 20, 1953 in Gastonia, North Carolina, United States.
Culp, Junior, William R. was born on April 20, 1953 in Gastonia, North Carolina, United States.
University of North Carolina (Bachelor of Science, 1975. Juris Doctor, 1978); New York University (Master of Laws in Taxation, 1980).
Worked at Culp Elliott & Carpenter, P.L.L.C. (Charlotte, NC) specializing in Federal, State, Local and International Taxation, Real Estate and Commercial Law, International Business Negotiations and Planning, Securities, Partnership and Corporate Law, Employee Benefits, Estate Planning and Tax Litigation and Controversies. Admitted to the bar, 1978, North Carolina. 1980, United States. Tax Court.
Certified Public Accountant, North Carolina, 1980. Co-Author: "When Will Contraction of Operations Accelerate Employees Rights to Qualified Plan Benefits," Taxation for Accountants, June 1983. "District Court in Fox Limits a Sole Proprietor's Fifth Amendment Privilege," Journal of Taxation, August, 1983.
"IRS Pronouncements Clarify Status As A Partnership vs. an Association," Journal of Partnership Taxation, Summer, 1989. "Avoiding Cancellation of Debt Income Where the Liability is Disputed," Journal of Taxation, Mary, 1991. "Owning Assets in Trust Results in Tax and Nontax Benefits," Estate Planning, September/October, 1992.
"Ruling on Qualified Sub S Trusts Raises Potential Phantom Gain and Installment Problems," Journal of Taxation, May, 1993. "Valuation Practice in Estate Planning and Litigation," (1994, Clark Boardman Callaghan). "Outbound L.L.C. Planning Includes Options for China Investment," Journal of International Taxation, July, 1995.
Author: "Not All Reductions Will Result in Partial Termination of a Plan," Journal of Taxation, November, 1985. "Maximizing the Low Income Housing Credit in Combination with Government Subsidies," Journal of Taxation, September, 1988. "Liquidating Trustee Must File Returns and Pay Tax for Debtors, Supreme Court Says," Journal of Taxation, June, 1992.
Member: North Carolina State Bar. North Carolina and American (Member: Taxation Section. Estates and Gift Tax Subcommittee.
International Law and Practice Section) Bar Associations. North Carolina Association of Certified Public Accountants. (Board Certified Specialist in Estate Planning and Probate Law, North Carolina State Board of Legal Specialization).
Culp Elliott & Carpenter was founded in 1982. The firm's practice is highly focused upon United States. tax, international tax and estate planning, commercial real estate and tax litigation. The firm serves clients from a local, regional and multi-national client base.
The firm frequently contributes tax articles to national tax publications and is very involved in American Bar Association and North Carolina Tax Section committee leadership.
Member: North Carolina State Bar. North Carolina and American (Member: Taxation Section. Estates and Gift Tax Subcommittee.
International Law and Practice Section) Bar Associations. North Carolina Association of Certified Public Accountants. (Board Certified Specialist in Estate Planning and Probate Law, North Carolina State Board of Legal Specialization).