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Peer reviewedKertz, Consuelo Lauda – Journal of College and University Law, 1982
Several related tax issues important to both the commercial sponsors and tax-exempt recipients of research funding are addressed: what type of activity qualified as scientific research; how acceptance of commercial funding affects tax-exempt status; and when the receipt of such funding generates a liability for tax on unrelated business income.…
Descriptors: Federal Legislation, Higher Education, Income, Legal Responsibility
