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ERIC Number: EJ457817
Record Type: Journal
Publication Date: 1992
Pages: N/A
Abstractor: N/A
Reference Count: N/A
ISSN: ISSN-0093-8688
NCAA v. Commissioner of I.R.S.: When Will the Internal Revenue Service Consider an Activity Regularly Carried On?
Comacho, Domenique; Dunn, John
Journal of College and University Law, v19 n1 p39-47 Sum 1992
A court decision that income from a National Collegiate Athletic Association (NCAA) souvenir program was not a "regularly carried on activity" and, therefore, was taxable as business income is discussed. Application of the same principles and standards to university income from advertising activities is considered, and recommendations are made. (MSE)
Publication Type: Journal Articles; Reports - Evaluative
Education Level: N/A
Audience: Administrators; Practitioners
Language: English
Sponsor: N/A
Authoring Institution: N/A