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Peer reviewedKertz, Consuelo Lauda; Hasson, James K., Jr. – Journal of College and University Law, 1986
Features of the federal income tax law applying to income received from commercially funded university-based scientific research and development activities are discussed, including: industry-sponsored research contracts, separately incorporated entities, partnerships and joint ventures, subsidiaries and unrelated income consequences of…
Descriptors: Administrative Organization, Contracts, Educational Economics, Federal Government
