From preamble to prop. regs.
g. Athletics
The field of athletics is not listed in section 448(d)(2), and there is little guidance on its meaning as used in section 1202(e)(3)(A). However, commenters noted, and the Treasury Department and the IRS agree, that among the services specified in section 199A(d)(2)(A) the field of athletics is most similar to the field of performing arts. Accordingly, proposed § 1.199A–5(b)(2)(viii) provides that the term “performance of services in the field of athletics” means the performances of services by individuals who participate in athletic competition such as athletes, coaches, and team managers in sports such as baseball, basketball, football, soccer, hockey, martial arts, boxing, bowling, tennis, golf, skiing, snowboarding, track and field, billiards, and racing. The performance of services in the field of athletics does not include the provision of services that do not require skills unique to athletic competition, such as the maintenance and operation of equipment or facilities for use in athletic events. Similarly, the performance of services in the field of athletics does not include the provision of services by persons who broadcast or otherwise disseminate video or audio of athletic events to the public.
I don't think that necessariy disposes of the matter for the golf teacher. He requires skills unique to athletic competition, right?
Compare, say, a CPA who runs a CPA exam prep school as a trade or business. Let's say that's all he does. He provides no accounting services to
customers clients. In that business, as in the golf guy's business, isn't
the principal asset of such trade or business is the reputation or skill of 1 or more of its employees
?