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Volumn 76, Issue 2, 2001, Pages 245-262

In search of profits: Measuring income from the unrelated commercial use of a tax-exempt organization's assets

(1)  Sansing, Richard C a  

a NONE

Author keywords

Exempt organizations; Income measurement; Unrelated business income tax

Indexed keywords


EID: 0035531885     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2001.76.2.245     Document Type: Article
Times cited : (4)

References (13)
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  • 2
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    • Brady, D.1
  • 3
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    • Exploring the ubit's frontier: A national geographic production
    • Carson, M. 1995. Exploring the UBIT's frontier: A National Geographic production. Tax Notes 69 (December 18): 1432-1434.
    • (1995) Tax Notes , vol.69 , Issue.DECEMBER 18 , pp. 1432-1434
    • Carson, M.1
  • 4
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    • Differential taxation of nonprofits and the commercialization of nonprofit revenues
    • Cordes, J., and B. Weisbrod. 1998. Differential taxation of nonprofits and the commercialization of nonprofit revenues. Journal of Policy Analysis and Management 17 (2): 195-214.
    • (1998) Journal of Policy Analysis and Management , vol.17 , Issue.2 , pp. 195-214
    • Cordes, J.1    Weisbrod, B.2
  • 5
    • 0007029892 scopus 로고    scopus 로고
    • Payments received for use of an exempt organization's name and logo: Royalties or UBIT?
    • Desilets, R. 1996. Payments received for use of an exempt organization's name and logo: Royalties or UBIT? The Exempt Organization Tax Review 13 (June): 967-970.
    • (1996) The Exempt Organization Tax Review , vol.13 , Issue.JUNE , pp. 967-970
    • Desilets, R.1
  • 6
    • 0007123125 scopus 로고    scopus 로고
    • Taxing transactions between exempt parents and their affiliates
    • Gutman, H. 1999. Taxing transactions between exempt parents and their affiliates. Tax Notes 84 (August 16): 1081-1086.
    • (1999) Tax Notes , vol.84 , Issue.AUGUST 16 , pp. 1081-1086
    • Gutman, H.1
  • 7
    • 0007080210 scopus 로고    scopus 로고
    • The unrelated business income tax, cost allocatioń, and productive efficiency
    • Sansing, R. 1998. The unrelated business income tax, cost allocatioń, and productive efficiency. National Tax Journal 51 (June): 291-302.
    • (1998) National Tax Journal , vol.51 , Issue.JUNE , pp. 291-302
    • Sansing, R.1
  • 8
    • 85037389489 scopus 로고    scopus 로고
    • The implicit rationale for section 512(b)(3)
    • Schler, M. 1999. The implicit rationale for Section 512(b)(3). Tax Notes 84 (August 30): 1329-1330.
    • (1999) Tax Notes , vol.84 , Issue.AUGUST 30 , pp. 1329-1330
    • Schler, M.1
  • 9
    • 0007130289 scopus 로고
    • Aspirin and the ultimate tax shelter
    • Sheppard, L. 1994. Aspirin and the ultimate tax shelter. Tax Notes 64 (July 25): 420-425.
    • (1994) Tax Notes , vol.64 , Issue.JULY 25 , pp. 420-425
    • Sheppard, L.1
  • 10
    • 0007130290 scopus 로고    scopus 로고
    • Subsidiaries and related foundations: Maximizing the returns and minimizing the risks to your association
    • Tenenbaum, J. 1996. Subsidiaries and related foundations: Maximizing the returns and minimizing the risks to your association. The Exempt Organization Tax Review 14 (July): 105-114.
    • (1996) The Exempt Organization Tax Review , vol.14 , Issue.JULY , pp. 105-114
    • Tenenbaum, J.1
  • 12
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    • United States v. Robert A. Welch Foundation, 334 F2d 774; 5th Circuit (1964)
    • United States v. Robert A. Welch Foundation, 334 F2d 774; 5th Circuit (1964).


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.