Progress! IRS Applies Unrelated Business Law Rather Than Commerciality Doctrine (Twice)

2019 ◽  
Vol 36 (9) ◽  
pp. 6-6
Keyword(s):  
Business Law ◽  
Unrelated Business

ECONOMICS, POLITICS, LAW: TRENDS AND PROSPECTS June 2019: сб.науч.тр./ OEAPS Inc.; редкол.: Флора Бертран (отв.ред.) [и др.]. - Берлин, Германия : OEAPS Inc., 06. 2019. - 71 С.

2019 ◽  
Author(s):  
Inc. OEAPS
Keyword(s):  
International Law ◽  
Empirical Studies ◽  
Business Law ◽  
Mathematical Methods ◽  
Business Economics ◽  
Section 8 ◽  
Municipal Law ◽  
Politics And Law ◽  
Monetary Circulation ◽  
Comparative Nature

The conference is a major international forum for analyzing and discussing trends and approaches in research in the field of economics, politics and law. We provide a platform for discussions on innovative, theoretical and empirical studies of problems in these disciplines. Given the international focus, materials of a comparative nature are especially welcomed.Doctors and candidates of science, scientists, specialists of various profiles and directions, applicants for academic degrees, teachers, graduate students, undergraduates and students are invited to participate in the conference.CONFERENCE SECTIONSSection 1 Finance, monetary circulation and credit Section 2 Accounting and taxation Section 3 Management and marketing Section 4 World economy Section 5 Business economics Section 6 Mathematical methods of economics Section 7 Relevant economic issues Section 8 Constitutional and municipal law Section 9 Civil and family law Section 10 Labor and business law section 11 Criminal law and criminology section 12 International law Section 13 entitled Administrative Section 14 law enforcement Section 15 Topical issues of jurisprudence Section 16 Topical issues in political science.Additional criteria considered in the consideration of the submitted document are its accuracy, organization / presentation (ie logical flow) and recording quality.

Italian Report on Insurance Law between Business Law and Consumer Law

2010 ◽  
Author(s):  
Onofrio Troiano ◽  
Diana Cerini ◽  
Maria Gagliardi ◽  
Giovanni Comandé
Keyword(s):  
Business Law ◽  
Insurance Law ◽  
Consumer Law

Benchmarking and Accreditation Goals Support the Value of an Undergraduate Business Law Core Course

2018 ◽  
Author(s):  
Christine Neylon O'Brien ◽  
Richard E. Powers ◽  
Thomas Wesner
Keyword(s):  
Business Law ◽  
Core Course

The Internal Revenue Code and Religious Institutions

2017 ◽  
Author(s):  
Edward A. Zelinsky
Keyword(s):  
Social Security ◽  
Income Tax ◽  
Income Taxes ◽  
Religious Institutions ◽  
Retirement Plans ◽  
Payroll Taxes ◽  
Internal Revenue ◽  
Tax Exempt ◽  
Unrelated Business

This chapter examines the Internal Revenue Code’s treatment of religious entities. The federal tax statute embodies three diverse approaches to taxing and exempting sectarian organizations and activities. Some provisions of the Code—the charitable deduction, the general income tax exemption for eleemosynary institutions, the federal unemployment tax—exempt religious entities and other charitable, educational, and philanthropic institutions. Other provisions of the Code narrowly target churches for tax exemption. For example, the Code relieves churches of filing requirements with which nonchurch religious entities and other eleemosynary organizations must comply. Similarly, churches’ retirement plans receive lenient treatment under the Code. Churches receive procedural protections from IRS audits.Yet other provisions of the Code tax churches as for secular entities. Churches generally pay FICA taxes—Social Security and Medicare payroll taxes—on the compensation paid to nonclerical employees. These payroll taxes can be considerable. Churches also pay federal income taxes on their unrelated business incomes.

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