000			01957nab a2200241 c 4500
999			_c145344 _d145344
003			ES-MaIEF
005			20221003184348.0
007			ta
008			220208t2021 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aJensen, Erik M. _948792
245		0	_aDevelopments affecting intercollegiate athletics and taxation _c Erik M. Jensen
260			_c2021
500			_aResumen.
520			_aDevelopments possibly affecting whether some college athletic teams will be subject to the unrelated business income tax (UBIT) continue and may be accelerating. This article describes the relevant events over the past decade or so, and focuses on new rules generally permitting college athletes to benefit financially from marketing their names, images, and likenesses (NILs), and on the Supreme Court’s 2021 decision in National Collegiate Athletic Association v. Alston. Alston wasn’t a tax case, but what the Court said about the application of the Sherman Antitrust Act to the NCAA’s limitations on providing college athletes with education-related benefits seems to call into question any NCAA-mandated limitations on compensation for college athletes. If that’s so, and if straightforward compensation becomes the norm for athletes in big-time athletic programs—that is, if it no longer makes sense to consider the players to be student-athletes—it’s almost certain that some college athletic teams will become subject to the UBIT, unless Congress changes the rules. (It should go without saying, but won’t, that such compensation will be taxable to the athletes.)
650		4	_aDEPORTISTAS _941862
650		4	_aESTUDIANTES UNIVERSITARIOS _943896
650		4	_aACTIVIDADES PROFESIONALES _94544
650		4	_aIMPUESTOS _947460
650		4	_aESTADOS UNIDOS _942888
773	0		_9166424 _oOP 235/2021/1 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _gv. 39, n. 1, Fall 2021, p. 61-75
942			_cART