CHAPTER 21Unrelated Business Income
- 21.1 IRS Scrutiny of Unrelated Business Income
- 21.2 History of the Unrelated Business Income Tax
- 21.3 Consequences of Receiving UBI
- 21.4 Definition of Trade or Business
- 21.5 What Is Unrelated Business Income?
- 21.6 “Regularly Carried On”
- 21.7 “Substantially Related”
- 21.8 Unrelated Activities
- 21.9 The Exceptions
- 21.10 Income Modifications
- 21.11 Calculating and Minimizing Taxable Income
- 21.12 Debt-Financed Property
- 21.13 Museums
- 21.14 ...
Get Tax Planning and Compliance for Tax-Exempt Organizations, 6th Edition now with the O’Reilly learning platform.
O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.
