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Franck, Gail – Capital Ideas, 1987
The effect of the Tax Reform Act of 1986 on college and university revenues and expenditures is reviewed. Institutional revenues are derived primarily from five sources: tuition, charitable contributions, debt financing, endowment income, and governmental appropriations. The effect of the new law on family and student income, savings, student…
Descriptors: College Students, Compliance (Legal), Debt (Financial), Dependents