The Tax Law of Colleges and Universities, 2006 Cumulative Supplement (Nonprofit Law, Finance, and Management)
Автор:Bertrand M. Harding Год: 2005 Издание: [не указанo] Страниц: [не указано] ISBN: 0471728829 Book DescriptionThe 2006 Cumulative supplement includes the updates on the following topics: Capital gains exclusion to unrelated business income Tax treatment of immigration-related expenses (green-card attorneys’ fees, visa expenses, etc.) paid by a college or university on behalf of its employees and other individuals Tax-free discharges of student loans and whether a student has income when his or her student loan is forgiven by a school in return for the performance of future services Unrelated business income tax exception for income derived from the sale of products derived from the conduct of a related activity New IRS treatment of ancillary joint venture activities
