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ERIC Number: EJ503323
Record Type: Journal
Publication Date: 1995
Pages: N/A
Abstractor: N/A
ISBN: N/A
ISSN: ISSN-0093-8688
EISSN: N/A
New IRS Guidelines Target College and University UBIT.
Switzer, Ralph V., Jr.
Journal of College and University Law, v21 n3 p489-516 Win 1995
The Internal Revenue Service has begun to question more seriously the accounting methods used by universities to determine unrelated business income tax (UBIT). Current and future impact of the UBIT are discussed, and a method of calculating the tax is detailed. (Author/MSE)
Descriptors: Ancillary School Services, College Administration, Federal Regulation, Higher Education, Income, Legal Problems, School Accounting, Taxes
Publication Type: Reports - Descriptive; Opinion Papers; Journal Articles
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A