Tax Law of Colleges and Universities
Tax Law of Colleges and Universities
John Wiley and Sons Ltd
01/2004
128
Mole
Inglês
9780471464617
198
Descrição não disponível.
Note to the Reader: Materials not in the main volume are indicated by "(New)" after the title. Materials new to this supplement are indicated by an asterisk () in the left margin in the list and throughout the supplement. Preface. 2 Unrelated Business Income. 2.1 Introduction General Principles of the Unrelated Business Income Tax. 2.2 Statutory Exceptions to Unrelated Business Income. 2.3 Income from Controlled Organizations. 2.5 Unrelated Debt-Financed Income. 3 Common Activities Conducted by Colleges and Universities That Raise Unrelated Business Income Tax Concerns. 3.3 Advertising Income. 3.4 Corporate Sponsorship Payments. 3.6 Travel Tours. 3.7 Operation of Parking Lots. 3.8 Participation in Partnerships. 3.10 Use of Recreational Facilities by General Public. 3.13 Affinity Credit Cards. 3.14 Sale, Rental, or Exchange of Mailing Lists. 3.22 Internet Fundraising and Advertising Issues. 3.23 Ownership of S Corporation Stock. 4 Employment Taxes. 4.2 Employee versus Independent Contractor Classification. 4.3 Social Security Tax Exemption for Students. 4.6 Termination, Early Retirement, Royalty, and Settlement Payments. 4.6A Student Loans Forgiven in Return for Subsequent Services (New). 5 Fringe Benefits. 5.2 The Section 132 Rules. 5.3 Fringe Benefits Typically Provided by Colleges and Universities. 6 Charitable Contribution Deductions. 6.3 Permissible Donees. 6.4A Gifts of Patents and Related Rights (New). 6.10 Charitable Split-Dollar Life Insurance. 7 Scholarships and Fellowships. 7.2 The Section 117 Rules. 7.4 Qualified Tuition Reductions. 7.5 Section 117(c) Distinguishing Between Scholarship/Fellowship Grants and Compensation. 7.6A Tax-Free Discharges of Student Loans (New). 8 Income Tax Withholding and Reporting on Payments to Resident Aliens. 8.8 Income Tax Treaties. 8.12 Tax Treatment of Immigration-Related Expenses Paid by Colleges and Universities (New). 9 Special Issues and Problems. 9.1 Exemption Issues. 9.2 Related Entities. 9.3 Section 403(b) and Other Retirement Plans. 9.4 Tax-Exempt Bonds. 9.5 Conducting Activities Overseas. 9.6 Form 990 Filing Issues. 9.7 State Colleges and Universities. 9.8 Education Tax Incentives. 10 IRS Audits of Colleges and Universities. 10.3 The Examination. 10.12 The Attorney--Client and Work Product Privileges. Table of IRS Revenue Rulings. Table of IRS Revenue Procedures. Table of IRS General Counsel Memoranda. Table of IRS Private Letter Rulings. Table of IRS Technical Advice Memoranda. Table of Cases. Index.
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Note to the Reader: Materials not in the main volume are indicated by "(New)" after the title. Materials new to this supplement are indicated by an asterisk () in the left margin in the list and throughout the supplement. Preface. 2 Unrelated Business Income. 2.1 Introduction General Principles of the Unrelated Business Income Tax. 2.2 Statutory Exceptions to Unrelated Business Income. 2.3 Income from Controlled Organizations. 2.5 Unrelated Debt-Financed Income. 3 Common Activities Conducted by Colleges and Universities That Raise Unrelated Business Income Tax Concerns. 3.3 Advertising Income. 3.4 Corporate Sponsorship Payments. 3.6 Travel Tours. 3.7 Operation of Parking Lots. 3.8 Participation in Partnerships. 3.10 Use of Recreational Facilities by General Public. 3.13 Affinity Credit Cards. 3.14 Sale, Rental, or Exchange of Mailing Lists. 3.22 Internet Fundraising and Advertising Issues. 3.23 Ownership of S Corporation Stock. 4 Employment Taxes. 4.2 Employee versus Independent Contractor Classification. 4.3 Social Security Tax Exemption for Students. 4.6 Termination, Early Retirement, Royalty, and Settlement Payments. 4.6A Student Loans Forgiven in Return for Subsequent Services (New). 5 Fringe Benefits. 5.2 The Section 132 Rules. 5.3 Fringe Benefits Typically Provided by Colleges and Universities. 6 Charitable Contribution Deductions. 6.3 Permissible Donees. 6.4A Gifts of Patents and Related Rights (New). 6.10 Charitable Split-Dollar Life Insurance. 7 Scholarships and Fellowships. 7.2 The Section 117 Rules. 7.4 Qualified Tuition Reductions. 7.5 Section 117(c) Distinguishing Between Scholarship/Fellowship Grants and Compensation. 7.6A Tax-Free Discharges of Student Loans (New). 8 Income Tax Withholding and Reporting on Payments to Resident Aliens. 8.8 Income Tax Treaties. 8.12 Tax Treatment of Immigration-Related Expenses Paid by Colleges and Universities (New). 9 Special Issues and Problems. 9.1 Exemption Issues. 9.2 Related Entities. 9.3 Section 403(b) and Other Retirement Plans. 9.4 Tax-Exempt Bonds. 9.5 Conducting Activities Overseas. 9.6 Form 990 Filing Issues. 9.7 State Colleges and Universities. 9.8 Education Tax Incentives. 10 IRS Audits of Colleges and Universities. 10.3 The Examination. 10.12 The Attorney--Client and Work Product Privileges. Table of IRS Revenue Rulings. Table of IRS Revenue Procedures. Table of IRS General Counsel Memoranda. Table of IRS Private Letter Rulings. Table of IRS Technical Advice Memoranda. Table of Cases. Index.
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
