NCAA v. Commissioner of I.R.S.: When Will the Internal Revenue Service Consider an Activity Regularly Carried On?.

Comacho, Domenique; Dunn, John

Notes FAQ Contact Us

Back to results

Peer reviewed

ERIC Number: EJ457817

Record Type: Journal

Publication Date: 1992

Pages: N/A

Abstractor: N/A

ISBN: N/A

ISSN: ISSN-0093-8688

EISSN: N/A

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)

Descriptors: Advertising, College Athletics, Court Litigation, Federal Government, Federal Regulation, Higher Education, Income, Legal Problems, Nonprofit Organizations, Public Agencies, Taxes

Publication Type: Journal Articles; Reports - Evaluative

Education Level: N/A

Audience: Administrators; Practitioners

Language: English

Sponsor: N/A

Authoring Institution: N/A

Grant or Contract Numbers: N/A