TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Tuesday, February 18, 2014

Serreze: Science, Taxes, and Bonds

Tax Analysys Logo (2013)Peter H. Serreze (Ropes & Gray, Boston), As Simple as It Can Be but Not Simpler:  Science, Taxes, and Bonds, 142 Tax Notes 729 (Feb. 17, 2014):

With the recent and potential future decline in governmental funding, many nonprofit research organizations are increasingly venturing into the world of commerce. This report examines the issues raised by this trend under the tax law restrictions applicable to the use of facilities financed with tax-exempt debt.

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