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Keywords: clergy
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Journal Articles
An Exegesis of the IRC §107 Housing Exclusion
Available to Purchase
The ATA Journal of Legal Tax Research (2014) 12 (2): 16–33.
Published: 01 September 2014
...Linda J. Campbell; Lynn Comer Jones; Pamela C. Smith ABSTRACT The tax treatment of clergy housing allowances continues to be at the forefront of criticism and debate, on the premise it results in taxpayer inequity. IRC §107 allows clergy to exclude a parsonage allowance from gross income...