Overview of the unrelated business income tax on exempt organizations: scheduled for hearings before the Subcommittee on Oversight of the House Committee on Ways and Means on June 22, 25, 26, 29, and 30, 1987
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acquisition indebtedness activities of exempt American Bar Endowment apply to income basis business activities business income tax business taxable income categories of exempt charitable organizations churches Code Comm'r commercially sponsored Cong Congress constitutes a trade derived from debt-financed Disabled American Veterans employee beneficiary associations example Excluded exempt function income exempt status extent for-profit businesses fragmentation rule ganizations gross income derived income earned income-producing activities Internal Revenue Service investment income labor or agricultural nization operated orga organization may qualify organization sec percent personal property present-law rules qualify for tax-exempt regularly carried regulations provide rent attributable section 514 social welfare organizations substantially related supra tax applies Tax Reform Act tax treatment tax-exempt status tax-free taxable businesses tivities total rent trade associations trade or business Treas UBIT applies UBIT liability unfair competition unrelated business income unrelated business taxable unrelated trade VEBA voluntary employee beneficiary