James Martin CPA

Managing Director

A Managing Director in the National Tax office of PwC for more than 15 years, Jim specializes in inventory accounting methods and leads PwC's retail inventory accounting methods practice.

Jim’s specialties include: Tax Accounting - Accounting Methods, Tax Accounting - Inventory Accounting Methods, Tax Accounting - LIFO Inventory, Tax Accounting - Uniform Capitalization (UNICAP) Rules, Tax Accounting - Retail Inventory Method (RIM), Tax Accounting - Enhanced Deduction for Inventory Donations, Tax Accounting - Interest Capitalization 

Prior to joining PWC in 1999, Jim spent more than seven years at the Internal Revenue Service as a Tax Accountant where he reviewed inventory accounting method changes and processed complex inventory accounting method changes involving uniform capitalization, joint-product costing, LIFO inventories, and retail inventories. He assisted in the review of regulations, revenue procedures, and technical advice memoranda and worked closely with IRS attorneys and managers to resolve novel tax accounting and legal issues. Jim was responsible for establishing the IRS position for many of these issues.

B.Acy., George Washington University

Bloomberg BNA Tax Management Portfolios:
576 T.M., Uniform Capitalization Rules: Inventory; Self-Constructed Assets; Real Estate (co-author)