The Tax Law of Colleges and Universities / Edition 3

Hardcover (Print)
Used and New from Other Sellers
Used and New from Other Sellers
from $342.71
Usually ships in 1-2 business days
Other sellers (Hardcover)
  • All (1) from $342.71   
  • Used (1) from $342.71   
Close
Sort by
Page 1 of 1
Showing All
Note: Marketplace items are not eligible for any BN.com coupons and promotions
$342.71
Seller since 2014

Feedback rating:

(433)

Condition:

New — never opened or used in original packaging.

Like New — packaging may have been opened. A "Like New" item is suitable to give as a gift.

Very Good — may have minor signs of wear on packaging but item works perfectly and has no damage.

Good — item is in good condition but packaging may have signs of shelf wear/aging or torn packaging. All specific defects should be noted in the Comments section associated with each item.

Acceptable — item is in working order but may show signs of wear such as scratches or torn packaging. All specific defects should be noted in the Comments section associated with each item.

Used — An item that has been opened and may show signs of wear. All specific defects should be noted in the Comments section associated with each item.

Refurbished — A used item that has been renewed or updated and verified to be in proper working condition. Not necessarily completed by the original manufacturer.

Very Good
0470146095 Satisfaction Guaranteed. Please contact us with any inquiries. We ship daily.

Ships from: Nicholasville, KY

Usually ships in 1-2 business days

  • International
  • Standard, 48 States
  • Express, 48 States
Page 1 of 1
Showing All
Close
Sort by

Overview

Institutions of higher education are under increasing scrutiny from the Internal Revenue Service for the wide spectrum of unrelated business income they can generate, from real estate income to football ticket sales. From one of the leading attorneys in this special field, here is a comprehensive guide to the tax rules these institutions face. Also includes thorough coverage of employment taxes, fringe benefits, lobbying and other political activities, plus strategies for handling an IRS audit.
Read More Show Less

Product Details

  • ISBN-13: 9780470146095
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 10/26/2007
  • Series: Wiley Nonprofit Law, Finance and Management Series , #223
  • Edition description: REV
  • Edition number: 3
  • Pages: 552
  • Product dimensions: 7.32 (w) x 10.04 (h) x 1.64 (d)

Meet the Author

Bertrand M. Harding, Jr., operated his own law firm in Washington, D.C., where he specializes in nonprofit tax law with emphasis on tax issues and problems facing colleges, universities, and international educational organizations. A substantial component of his practice also involves representation of colleges, universities, and other nonprofit organizations in controversies with the Internal revenue Service, including in audits, in all levels of administrative appeal, and in court. He speaks frequently to groups involved in college and university tax issues and sponsors a website, the College & University Tax Page (http://www.universitytax.com), which contains analyses of current issues and other topical information relating to college and university tax matters.

Mr. Harding's interest and involvement in nonprofit tax law began in the early 1970's when he worked for the IRS Exempt Organizations Division while attending the George Washington National Law center in the evenings. After graduation from law school in 1975, Mr. Harding served for two years as an attorney-advisor to the Honorable Judge Bruce M. Forrester, United States tax Court. In 1977, he joined the Washington office of the international law firm of Baker & McKenzie, where he was elected a tax partner in 1984. While at baker & McKenzie, Mr. Harding represented a number of clients in tax controversy matters and, in addition, developed a nonprofit tax practice drawing on the knowledge and experience that he had gained while working at the Internal revenue Service. In 1996, he left baker & McKenzie to establish his own law firm specializing in nonprofit tax matters an representation of clients in tax controversies with the Internal revenuer Service.

Mr. Harding received his B.A. from Duke University in 1968, and he is a member of the Exempt Organizations Committee of the American Bar Association.

Read More Show Less

Table of Contents

Ch. 1 Historical Overview of College and University Taxation 1
Ch. 2 Unrelated Business Income 7
Ch. 3 Common Activities Conducted by Colleges and Universities that Raise Unrelated Business Income Tax Concerns 47
Ch. 4 Employment Taxes 87
Ch. 5 Fringe Benefits 121
Ch. 6 Charitable Contribution Deductions 151
Ch. 7 Scholarships and Fellowships 171
Ch. 8 Special Issues and Problems 189
Ch. 9 IRS Audits of Colleges and Universities 251
App. A IRS Notice 87-31 283
App. B Revenue Ruling 87-41 289
App. C IRS Audit Guidelines for Colleges and Universities 299
App. D IRS Audit Guidelines for 403(b) Plans 315
App. E IRS Training Manual on Worker Classification 335
Index and Tables 373
Index 373
Read More Show Less

Customer Reviews

Be the first to write a review
( 0 )
Rating Distribution

5 Star

(0)

4 Star

(0)

3 Star

(0)

2 Star

(0)

1 Star

(0)

Your Rating:

Your Name: Create a Pen Name or

Barnes & Noble.com Review Rules

Our reader reviews allow you to share your comments on titles you liked, or didn't, with others. By submitting an online review, you are representing to Barnes & Noble.com that all information contained in your review is original and accurate in all respects, and that the submission of such content by you and the posting of such content by Barnes & Noble.com does not and will not violate the rights of any third party. Please follow the rules below to help ensure that your review can be posted.

Reviews by Our Customers Under the Age of 13

We highly value and respect everyone's opinion concerning the titles we offer. However, we cannot allow persons under the age of 13 to have accounts at BN.com or to post customer reviews. Please see our Terms of Use for more details.

What to exclude from your review:

Please do not write about reviews, commentary, or information posted on the product page. If you see any errors in the information on the product page, please send us an email.

Reviews should not contain any of the following:

  • - HTML tags, profanity, obscenities, vulgarities, or comments that defame anyone
  • - Time-sensitive information such as tour dates, signings, lectures, etc.
  • - Single-word reviews. Other people will read your review to discover why you liked or didn't like the title. Be descriptive.
  • - Comments focusing on the author or that may ruin the ending for others
  • - Phone numbers, addresses, URLs
  • - Pricing and availability information or alternative ordering information
  • - Advertisements or commercial solicitation

Reminder:

  • - By submitting a review, you grant to Barnes & Noble.com and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Noble.com Terms of Use.
  • - Barnes & Noble.com reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & Noble.com also reserves the right to remove any review at any time without notice.
  • - See Terms of Use for other conditions and disclaimers.
Search for Products You'd Like to Recommend

Recommend other products that relate to your review. Just search for them below and share!

Create a Pen Name

Your Pen Name is your unique identity on BN.com. It will appear on the reviews you write and other website activities. Your Pen Name cannot be edited, changed or deleted once submitted.

 
Your Pen Name can be any combination of alphanumeric characters (plus - and _), and must be at least two characters long.

Continue Anonymously

    If you find inappropriate content, please report it to Barnes & Noble
    Why is this product inappropriate?
    Comments (optional)