Brand New, Unread Copy in Perfect Condition. A+ Customer Service! Summary: Preface.Chapter One. Overview of College and University Taxation.Chapter Two. Unrelated Business Income.Chapter Three. Common Activities Conducted by Colleges and Universities that Raise Unrelated Business Income tax Concerns.Chapter Four. Employment Taxes.Chapter Five. Fringe Benefits.Chapter Six. Charitable Contribution Deductions.Chapter Seven. Scholarships and Fellowships.Chapter Eight. Income Tax Withholding and Reporting on Payments to nonresident Aliens.Chapter Nine. Special Issues and Problems.Chapter Ten. IRS Audits of Colleges and Universities.Index. Buchnummer des Verkäufers
Inhaltsangabe: Now in its third edition, The Tax Law of Colleges and Universities includes additions and modifications such as a discussion of new rules regarding Internet fundraising and advertising, allowing charitable remainder trusts to invest in a school's endowment, deferred compensation arrangements, and penalties for engaging in certain tax-shelter transactions.
Vom Verlag: Institutions of higher education are under increasing scrutiny from the Internal Revenue Service for the wide spectrum of unrelated business income they can generate, from real estate income to football ticket sales. From one of the leading attorneys in this special field, here is a comprehensive guide to the tax rules these institutions face. Also includes thorough coverage of employment taxes, fringe benefits, lobbying and other political activities, plus strategies for handling an IRS audit.
Buchbeschreibung Wiley, 2007. Hardcover. Buchzustand: New. 3. Buchnummer des Verkäufers DADAX0470146095
Buchbeschreibung Wiley, 2007. Hardcover. Buchzustand: New. book. Buchnummer des Verkäufers 0470146095