Literaturnachweis - Detailanzeige
Autor/inn/en | Thompson, Larry R.; Young, J. Timothy |
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Titel | Taxing the Sale of Broadcast Rights to College Athletics--An Unrelated Trade or Business? |
Quelle | In: Journal of College and University Law, 8 (1981) 3, S.331-45 |
Sprache | englisch |
Dokumenttyp | gedruckt; Zeitschriftenaufsatz |
Schlagwörter | Recht; Stellungnahme; Broadcast Industry; Copyrights; Federal Regulation; Financial Support; Higher Education; Income; Legal Responsibility; Nonprofit Organizations; Taxes; Telecommunications |
Abstract | Recent federal revenue rulings conclude that sale of broadcast rights to national radio and television or an independent producer by a tax-exempt organization does not constitute an unrelated trade or business. The rulings and their potential effects on colleges and universities are examined. (MSE) |
Erfasst von | ERIC (Education Resources Information Center), Washington, DC |