LEADER 01531nam 2200301z- 450 001 9910672046503321 005 20150925082958.0 035 $a(CKB)5470000001389212 035 $a(EXLCZ)995470000001389212 100 $a20220406c2015uuuu -u- - 101 0 $aeng 200 10$aTaxation of entertainers, athletes, and artists /$fLionel S. Sobel 210 $cAmerican Bar Association 311 $a1-62722-980-9 327 $aIntroduction -- Income -- Deductions and credits -- Tax year and cash or accrual accounting -- Tax rates and taxes payable -- Tax withholding -- Employee, independent contractor or partner -- Loan-out corporations -- Deferred and contingent compensation -- U.S. taxation of foreign entertainers, athletes, and artists -- Foreign taxation of American entertainers, athletes, and artists -- Tax treaties -- Endorsement income. 606 $aEntertainers$xTaxation$xLaw and legislation$zUnited States 606 $aAthletes$xTaxation$xLaw and legislation$zUnited States 606 $aArtists$xTaxation$xLaw and legislation$zUnited States 615 0$aEntertainers$xTaxation$xLaw and legislation 615 0$aAthletes$xTaxation$xLaw and legislation 615 0$aArtists$xTaxation$xLaw and legislation 676 $a343.7305/26 700 $aSobel$b Lionel S.$0562976 712 02$aAmerican Bar Association.$bForum on the Entertainment and Sports Industries, 906 $aBOOK 912 $a9910672046503321 996 $aTaxation of entertainers, athletes, and artists$93043525 997 $aUNINA