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Public Universities and the Excise Tax on Tax-Exempt Employee Compensation
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Public Universities and the Excise Tax on Tax-Exempt Employee Compensation
Public Universities and the Excise Tax on Tax-Exempt Employee Compensation
(pdf 221.15 Kb)
Jan 2019
In light of the IRS’s limited guidance on section 4960 of the Tax Cuts and Jobs Act (TJA), Craig Ashford and Kevin Reed (Univ. of Oregon) address whether this new tax applies to public or state institutions of higher education.

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