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Article
Do NFL Signing Bonuses Carry a Substantial Risk of Forfeiture Within the Meaning of Section 83 of the Internal Revenue Code?
Seton Hall Journal of Sports and Entertainment Law (2009)
  • Andre L Smith
Abstract
This article deploys the judicial deliberation techniques of textualism, intentionalism, purposivism, and dynamism towards determining whether an NFL player who receives a signing bonus in the form of property may, pursuant to section 83 of the Internal Revenue Code, defer recognition of the bonus as income until portions of it are earned on the playing field.
Keywords
  • Income,
  • Forfeiture,
  • Collective Bargaining,
  • Taxation,
  • Stock Options,
  • Deferral,
  • Football,
  • Sports
Disciplines
Publication Date
2009
Citation Information
Andre L Smith. "Do NFL Signing Bonuses Carry a Substantial Risk of Forfeiture Within the Meaning of Section 83 of the Internal Revenue Code?" Seton Hall Journal of Sports and Entertainment Law Vol. 19 (2009)
Available at: http://works.bepress.com/andre_smith/5/