Обложка книги The Tax Law of Colleges and Universities, 2006 Cumulative Supplement  (Nonprofit Law, Finance, and Management)

The Tax Law of Colleges and Universities, 2006 Cumulative Supplement (Nonprofit Law, Finance, and Management)

ISBN: 0471728829;
Издательство: Wiley

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