Tax Status of Private Segregated Schools: The New Revenue Procedure.

Drake, Wilfred F.

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Peer reviewed

ERIC Number: EJ227853

Record Type: Journal

Publication Date: 1979

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Tax Status of Private Segregated Schools: The New Revenue Procedure.

Drake, Wilfred F.

William and Mary Law Review, v20 n3 p463-512 Spr 1979

Examines the Internal Revenue Service's proposed procedures for reviewing the tax exempt status of private schools and the controversy surrounding the procedure. Concludes that fair administration of the procedure will result in net benefit to all concerned. Available from William and Mary Law Review, College of William and Mary, Williamsburg, VA 23185. (IRT)

Descriptors: Constitutional Law, Court Litigation, Elementary Secondary Education, Equal Protection, Federal Regulation, Higher Education, Parochial Schools, Private Colleges, Private Schools, Racial Discrimination, School Segregation, Taxes

Publication Type: Journal Articles; Legal/Legislative/Regulatory Materials; Opinion Papers

Education Level: N/A

Audience: N/A

Language: English

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