San Diego Law Review

Library of Congress Authority File


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This Article will attempt to provide some suggestions, but few answers, to those charged with the responsibility of counseling condominium owners' associations on tax matters. The difference, if any, between assessments and expenditures constitutes net income to the association. Whether and to what extent the association will be taxed on this income is a matter of considerable debate. The law on the subject is sparse, and the tax status of the homeowner's association is in flux, with congressional legislation on the matter pending.

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