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NIL: Residency Matters

J. Busch & Caroline Chen

ATA Journal of Legal Tax Research2024https://doi.org/10.2308/jltr-2023-004article
AJG 1ABDC C
Weight
0.30

What the paper says

ABSTRACT In 2021, NCAA v. Alston gave student athletes the opportunity to compensation for their name, image, and likeness (NIL).1 Then, in 2024, the National Collegiate Athletic Association (NCAA) and the Power Conferences2 settled antitrust cases for $2.8 billion and 22 percent of Power Conferences’ average revenues.3 This paper overviews legal aspects of student athlete rights and income tax residency presumption rules and addresses the impact of NIL on students, practitioners, and state tax agencies.

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Cite this paper

https://doi.org/https://doi.org/10.2308/jltr-2023-004

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@article{j.2024,
  title        = {{NIL: Residency Matters}},
  author       = {J. Busch & Caroline Chen},
  journal      = {ATA Journal of Legal Tax Research},
  year         = {2024},
  doi          = {https://doi.org/https://doi.org/10.2308/jltr-2023-004},
}

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NIL: Residency Matters

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Evidence weight

0.30

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.