Gary R. McBride CPA, LL.M. (Taxation)

Emeritus Professor, California State University, East Bay

Gary R. McBride C.P.A., J.D., LL.M.

Professor emeritus at California State University, East Bay. A principal in Summit Accountancy Group, Inc. Licensed attorney and certified public accountant. Formerly worked for IRS Criminal Investigation as a special agent and National Office technical advisor.

Author and presenter of Eight CPE courses for the California CPA Education Foundation: (1) Federal and California Tax Update for Individuals; (2) Federal and California Tax Update for Businesses and Estates (both with Professor Annette Nellen); (3) Allocating Partnership Income, Losses, and Debt to Partners; (4) Section 754 Elections /Redemption of a Partner; (5) TCJA and CPAR Impact on Partnerships and Partners; (6) Section 163(j) Interest Deduction Limit; (7) 199A Deduction: Planning Opportunities; and, (8) 199A Deduction: Complete Review.

Earned LL.M. (Taxation) degree in 1987 at Georgetown University, J.D. in 1981 at Hastings College of Law, and B.S. (emphasizing accounting and finance) in 1975 at the University of California, Berkeley.