This report provides an overview of the U.S. Department of Health and Human Services (HHS) programs, accomplishments, challenges, and Management's accountability for the resources. It provides fiscal and summary performance results that enable the President, Congress, and the American people to asses their accomplishments for the reporting period…

The first semester Tax I student seems to be interested in the ethical issue of why citizens should report their income and only take legitimate tax deductions when it is unlikely that anyone will ever know. This paper addresses this issue from an interdisciplinary approach of accounting, philosophy, and political science. The accounting…

The Common Core of Data (CCD) is an annual collection of public elementary and secondary education data by the National Center for Education Statistics (NCES) in the Institute of Education Sciences of the U.S. Department of Education. The data are reported by state education agencies (SEAs). The finance data are reported to the U.S. Census Bureau,…

Many graduate students receiving stipends for research or teaching are being audited by the Internal Revenue Service. The situation is puzzling and angering administrators because the stipends have previously been considered tax-exempt. (MSE)

A study of the financial aid applications of 2,979 parents of college students and of 136 independent students filing both actual and estimated income data on the applications found that contrary to Department of Education assumptions, procedures for income verification established by individual colleges produce effective and efficient results.…

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…

Federal agencies are responsible for a variety of educational activities. These vary from operating programs for which specific appropriations are made to others which provide educational services incident to some other Federal purpose. Because of the variable nature of these services having educational significance, it is difficult to secure…