Matches in SemOpenAlex for { <https://semopenalex.org/work/W39810263> ?p ?o ?g. }
Showing items 1 to 83 of
83
with 100 items per page.
- W39810263 abstract "The unrelated business income tax is imposed on otherwise exempt organizations to prevent the shifting of business assets to exempt entities. Entities that are exempt (or believe they are exempt) from UBIT have recently acted as accommodation parties in transactions, allowing high-rate taxpayers to avoid tax on economic income that those taxpayers own in substance. This proposal would end the UBIT exemption for employee stock ownership plans, governmental pension funds, and other governmental affiliates." @default.
- W39810263 created "2016-06-24" @default.
- W39810263 creator A5004593477 @default.
- W39810263 creator A5050433264 @default.
- W39810263 date "2010-07-18" @default.
- W39810263 modified "2023-09-24" @default.
- W39810263 title "UBIT to the Defense! ESOPs and Government Entities" @default.
- W39810263 hasPublicationYear "2010" @default.
- W39810263 type Work @default.
- W39810263 sameAs 39810263 @default.
- W39810263 citedByCount "1" @default.
- W39810263 crossrefType "posted-content" @default.
- W39810263 hasAuthorship W39810263A5004593477 @default.
- W39810263 hasAuthorship W39810263A5050433264 @default.
- W39810263 hasConcept C100001284 @default.
- W39810263 hasConcept C10138342 @default.
- W39810263 hasConcept C121955636 @default.
- W39810263 hasConcept C127413603 @default.
- W39810263 hasConcept C138885662 @default.
- W39810263 hasConcept C144133560 @default.
- W39810263 hasConcept C157660682 @default.
- W39810263 hasConcept C162324750 @default.
- W39810263 hasConcept C165786947 @default.
- W39810263 hasConcept C169760540 @default.
- W39810263 hasConcept C17744445 @default.
- W39810263 hasConcept C199539241 @default.
- W39810263 hasConcept C204036174 @default.
- W39810263 hasConcept C2776697845 @default.
- W39810263 hasConcept C2778137410 @default.
- W39810263 hasConcept C2779103253 @default.
- W39810263 hasConcept C2779732188 @default.
- W39810263 hasConcept C2780899237 @default.
- W39810263 hasConcept C41895202 @default.
- W39810263 hasConcept C78519656 @default.
- W39810263 hasConcept C86803240 @default.
- W39810263 hasConceptScore W39810263C100001284 @default.
- W39810263 hasConceptScore W39810263C10138342 @default.
- W39810263 hasConceptScore W39810263C121955636 @default.
- W39810263 hasConceptScore W39810263C127413603 @default.
- W39810263 hasConceptScore W39810263C138885662 @default.
- W39810263 hasConceptScore W39810263C144133560 @default.
- W39810263 hasConceptScore W39810263C157660682 @default.
- W39810263 hasConceptScore W39810263C162324750 @default.
- W39810263 hasConceptScore W39810263C165786947 @default.
- W39810263 hasConceptScore W39810263C169760540 @default.
- W39810263 hasConceptScore W39810263C17744445 @default.
- W39810263 hasConceptScore W39810263C199539241 @default.
- W39810263 hasConceptScore W39810263C204036174 @default.
- W39810263 hasConceptScore W39810263C2776697845 @default.
- W39810263 hasConceptScore W39810263C2778137410 @default.
- W39810263 hasConceptScore W39810263C2779103253 @default.
- W39810263 hasConceptScore W39810263C2779732188 @default.
- W39810263 hasConceptScore W39810263C2780899237 @default.
- W39810263 hasConceptScore W39810263C41895202 @default.
- W39810263 hasConceptScore W39810263C78519656 @default.
- W39810263 hasConceptScore W39810263C86803240 @default.
- W39810263 hasLocation W398102631 @default.
- W39810263 hasOpenAccess W39810263 @default.
- W39810263 hasPrimaryLocation W398102631 @default.
- W39810263 hasRelatedWork W1570001228 @default.
- W39810263 hasRelatedWork W1917431280 @default.
- W39810263 hasRelatedWork W2021025810 @default.
- W39810263 hasRelatedWork W2161276671 @default.
- W39810263 hasRelatedWork W2261640718 @default.
- W39810263 hasRelatedWork W2409389737 @default.
- W39810263 hasRelatedWork W2413136804 @default.
- W39810263 hasRelatedWork W2414249088 @default.
- W39810263 hasRelatedWork W2737581628 @default.
- W39810263 hasRelatedWork W2804927603 @default.
- W39810263 hasRelatedWork W3122510494 @default.
- W39810263 hasRelatedWork W3122673209 @default.
- W39810263 hasRelatedWork W3123313836 @default.
- W39810263 hasRelatedWork W3123973964 @default.
- W39810263 hasRelatedWork W3124630566 @default.
- W39810263 hasRelatedWork W3134468143 @default.
- W39810263 hasRelatedWork W2189840906 @default.
- W39810263 hasRelatedWork W2284512687 @default.
- W39810263 hasRelatedWork W2339220681 @default.
- W39810263 hasRelatedWork W953222612 @default.
- W39810263 isParatext "false" @default.
- W39810263 isRetracted "false" @default.
- W39810263 magId "39810263" @default.
- W39810263 workType "article" @default.