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Ending The Sweetheart Deal Between Big-Time College Sports And The Tax System, Richard L. Schmalbeck
Ending The Sweetheart Deal Between Big-Time College Sports And The Tax System, Richard L. Schmalbeck
Faculty Scholarship
This paper was prepared for the annual conference of the National Center for Philanthropy and Law, held at the NYU Law School, held October 24-25, 2013. The overall topic was “Tax Issues Affecting Colleges and Universities,” and I was asked to address specifically those issues relating to athletics. This paper considers two specific issues that have in common only that they involve college sports, and are plagued by egregiously bad, (in this case, egregiously generous), tax treatment: the failure of the IRS to regard any part of the revenue from college sports as unrelated business income, and the choice by …
Mitt Romney, The 47% Percent, And The Future Of The Mass Income Tax, Lawrence A. Zelenak
Mitt Romney, The 47% Percent, And The Future Of The Mass Income Tax, Lawrence A. Zelenak
Faculty Scholarship
No abstract provided.
Up In The Air Over Taxing Frequent Flyer Benefits: The American, Canadian, And Australian Experiences, Lawrence A. Zelenak
Up In The Air Over Taxing Frequent Flyer Benefits: The American, Canadian, And Australian Experiences, Lawrence A. Zelenak
Faculty Scholarship
No abstract provided.