W Eugene SeagoW. Eugene Seago, PhD, JD, is the Virginia Tech Curling Professor Emeritus in accounting. He is a member of the Virginia Bar and the American Institute of Certified Public Accountants. He is also the former chair of the ABA Tax Section Tax Acconting Subcommittee on Inventories. Prof. Seago has published over 200 articles and books on taxation, including The Tax Aspects of Acquiring a Business (Business Expert Press, 2018). He is the author of Uniform Capitalization Rules (UNICAP), published by Thomson Reuters, and is an expert contributor to Reorganizations: Transfers of Assets to Controlled Corporations (Type D) on Checkpoint Catalyst. He has served as an expert witness in the Tax Court, the Federal Claims Court, and the United States District Court. Read More Read Less