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50 Years of ERIC
50 Years of ERIC
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ERIC Number: EJ141473
Record Type: CIJE
Publication Date: 1975
Pages: N/A
Abstractor: N/A
Reference Count: 0
ISBN: N/A
ISSN: N/A
The Law of Private Inurement and Unrelated Income Taxation: Implications for Colleges and Universities
Myers, John Holt
Journal of College and University Law, 3, 1, 96-115, F 75
Trends in the federal tax law doctrines of unrelated trade or business and private inurement are surveyed with the conclusion that certain proscribed transactions with insiders would cause deprivation of tax-exempt status while other activities, bearing more on private than public interests, may cause some tax liability rather than total loss of exemption. (JT)
Descriptors: Business, Colleges, Federal Government, Federal Legislation, Higher Education, Income, Laws, Legal Problems, Taxes, Universities
Publication Type: N/A
Education Level: N/A
Audience: N/A
Language: N/A
Sponsor: N/A
Authoring Institution: N/A
Identifiers: Private Inurement; Tax Exemption; Unrelated Trade or Business