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http://ssrn.com/abstract=1584826
 
 

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Taxation and the Sabbatical: Doctrine, Planning and Policy


Robert Pikowsky


Georgia Institute of Technology

John A. Miller


University of Idaho College of Law

April 5, 2010

Tax Lawyer, Vol. 63, No. 3, 2010

Abstract:     
It is common practice for faculty who go on sabbatical leave to take up temporary residence at another location during the sabbatical period. This temporary relocation has significant income tax implications. These tax implications also arise when a faculty member at one institution serves as a visiting scholar at another institution (a scholar’s visit). This article describes the current income tax treatment of sabbaticals and scholar’s visits and develops the tax planning hurdles and opportunities posed by this treatment. It concludes with a consideration of the policy issues raised by this state of affairs.

Number of Pages in PDF File: 70

Keywords: Taxation, Sabbatical, Faculty, Visits, Deductions, exclusions

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Date posted: April 6, 2010 ; Last revised: April 29, 2010

Suggested Citation

Pikowsky, Robert and Miller, John A., Taxation and the Sabbatical: Doctrine, Planning and Policy (April 5, 2010). Tax Lawyer, Vol. 63, No. 3, 2010. Available at SSRN: http://ssrn.com/abstract=1584826

Contact Information

Robert Pikowsky
Georgia Institute of Technology ( email )
685 Cherry St.
Atlanta, GA 30332-0345
United States
John A. Miller (Contact Author)
University of Idaho College of Law ( email )
P.O. Box 442321
Moscow, ID 83844-2321
United States
208-885-2257 (Phone)
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