IRS proposes new audit guidelines for colleges and universities.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on April 1, 1993. The length of the article is 968 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The IRS has established new guidelines for audits of universities and colleges in announcement 93-2. Under these new guidelines, agents will examine the records of all activities including financial statements, athletic programs, compensation, grants, bookstores, land and building leases. These guidelines include a new interpretation of the convenience exception for campus bookstores which does not refer to any specific authority and is expected to face legal challenges on circumstantial grounds.

Citation Details
Title: IRS proposes new audit guidelines for colleges and universities.
Author: Janet M. Buehler
Publication: The Tax Adviser (Magazine/Journal)
Date: April 1, 1993
Publisher: American Institute of CPA's
Volume: 24 Issue: n4 Page: 226(2)

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