000			01813nab a2200265 c 4500
999			_c141874 _d141874
003			ES-MaIEF
005			20221003184345.0
007			ta
008			200219t2020 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_aJensen, Erik M. _948792
245		0	_aCollege athletics and the tax on unrelated business income _bwill "student athletes" still be students after the NCAA changes its rules? _c Erik M. Jensen
260			_c2020
500			_aDisponible también en formato electrónico.
520			_aThis article considers the effects on the liability of big-time athletic colleges for the unrelated business income tax (UBIT) of the California Fair Pay to Play Act—permitting a student athlete at any California college, beginning in 2023, to profi t from income generated from the athlete’s “name, image, or likeness”—and the NCAA’s apparent acceptance of that principle. College athletic teams historically have not been subject to UBIT because of the pretense that the participants are student athletes. Although the Fair Pay to Play Act and the NCAA’s response might not yet require discarding that pretense, the probable next step—direct compensation by the colleges, beyond scholarships, for participation in athletics—will make characterization of many athletes as “student athletes” untenable.
650		4	_aESTUDIANTES UNIVERSITARIOS _943896
650		4	_aDEPORTISTAS _941862
650		4	_aACTIVIDADES ECONOMICAS _94516
650		4	_aIMPUESTOS _947460
650		4	_aESTADOS UNIDOS _947669
773	0		_9161722 _oOP 235/2020/2 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 37, n. 2, Winter 2020, p. 59-71
856			_uhttps://www.civicresearchinstitute.com/online/PDF/JTI-3702-07-NCAA.pdf
942			_cART