The competition controversy: This time the NCAA
โ Scribed by Bruce R. Hopkins
- Book ID
- 102553312
- Publisher
- John Wiley and Sons
- Year
- 1997
- Weight
- 219 KB
- Volume
- 14
- Category
- Article
- ISSN
- 0742-3497
No coin nor oath required. For personal study only.
โฆ Synopsis
session of the subject premises as against all the world, including the owner" (Union Travel Associationv. International Association (D.C. App. Ct. 1979)). Here, said the IRS, the agreement would not confer on the advertising agency the possession of the premises. All the agency would get is the permission to place and maintain signs or advertisements on the wall space in the charity's premises. Thus, the agreement would confer a privilege to occupy the owner's property-in other words, the agreement would be merely a license. Consequently, the payments under the contract would not be rent, so the exclusion would not be available. I I
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