Elect out of the centralized partnership audit regime

Learn how to elect out of the BBA centralized partnership audit regime and eligibility rules.
Tax Administration (Non-Authoritative)
Businesses

Name, image and likeness income

If you are a student-athlete and you receive any monetary or financial gain, in cash or non-cash, from a transaction in which you benefit from the use of your name, image or likeness, that gain is NIL income.
Tax Administration (Non-Authoritative)
Small Businesses