Literaturnachweis - Detailanzeige
Autor/inn/en | Cerny, Milton; Livingston, Catherine E. |
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Titel | IRS Intermediate Sanctions: How They Will Impact Colleges and Universities. |
Quelle | In: Journal of College and University Law, 25 (1999) 4, S.865-99 |
Sprache | englisch |
Dokumenttyp | gedruckt; Zeitschriftenaufsatz |
ISSN | 0093-8688 |
Schlagwörter | Stellungnahme; College Administration; Federal Regulation; Government School Relationship; Higher Education; Legal Problems; Legal Responsibility; School Responsibility; Taxes |
Abstract | Colleges and universities are generally subject to new penalty excise taxes under the Internal Revenue Service (IRS) code on charitable and educational organizations. The law and proposed regulations are explained, with specific attention to how the rules apply to colleges and universities and how these institutions can best protect themselves from triggering liability for the taxes. (Author/MSE) |
Erfasst von | ERIC (Education Resources Information Center), Washington, DC |