Literaturnachweis - Detailanzeige
Autor/in | Switzer, Ralph V., Jr. |
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Titel | New IRS Guidelines Target College and University UBIT. |
Quelle | In: Journal of College and University Law, 21 (1995) 3, S.489-516 |
Sprache | englisch |
Dokumenttyp | gedruckt; Zeitschriftenaufsatz |
ISSN | 0093-8688 |
Schlagwörter | Stellungnahme; Ancillary School Services; College Administration; Federal Regulation; Higher Education; Income; Legal Problems; School Accounting; Taxes |
Abstract | The Internal Revenue Service has begun to question more seriously the accounting methods used by universities to determine unrelated business income tax (UBIT). Current and future impact of the UBIT are discussed, and a method of calculating the tax is detailed. (Author/MSE) |
Erfasst von | ERIC (Education Resources Information Center), Washington, DC |