TITLE

IRS: Arena Naming-Rights Contract Could Involve Private-Business Use

AUTHOR(S)
Duff, Susanna
PUB. DATE
February 2003
SOURCE
Bond Buyer;2/20/2003, Vol. 343 Issue 31576, p5
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
Reports on the ruling given by the U.S. Internal Revenue Service (IRS) with regard to the involvement of private-business use in naming-rights contract to sports stadiums. Approach used by IRS to measure the arena's private-business use; Opinion expressed by one of the attorneys at Kutak Rock LLC on the ruling; Areas of concerns for municipal market participants according to the ruling.
ACCESSION #
9264526

 

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