The unrelated business income tax, cost allocation, and productive efficiency

National Tax Journal

Volumn 51, Issue 2, 1998, Pages 291-302

  Sansing, Richard ^a  

^a DARTMOUTH COLLEGE   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0007080210     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (6)

1. Demski, Joel. Managerial Uses of Accounting Information. Norwell: Kluwer Academic Publishers, 1994.
2. Hansmann, Henry. "Unfair Competition and the Unrelated Business Income Tax." Virginia Law Review 75 No. 3 (April, 1989): 605-634.
3. Rogerson, William. "Overhead Allocation and Incentives for Cost Minimization in Defense Procurement." Accounting Review 67 No. 4 (October, 1992): 671-690.
4. Rose-Ackerman, Susan. "Unfair Competition and Corporate Income Taxation." Stanford Law Review 34 No. 5 (May, 1982): 1017-1039.
5. Simon, John. "The Tax Treatment of Nonprofit Organizations: A Review of Federal and State Policies." In The Nonprofit Sector: A Research Handbook, edited by Walter Powell. New Haven: Yale University Press, 1987.
6. Wirtschafter, Nathan. "Fourth Quarter Choke: How the IRS Blew the Corporate Sponsorship Game." Loyala of Los Angeles Law Review 27 No. 4 (June, 1994): 1465-1512.