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The Law of Tax-Exempt Organizations + Website, 2017 Cumulative Supplement, 11th Edition
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The Law of Tax-Exempt Organizations + Website, 2017 Cumulative Supplement, 11th Edition

by Bruce R. Hopkins
March 2017
Intermediate to advanced
272 pages
6h 41m
English
Wiley
Content preview from The Law of Tax-Exempt Organizations + Website, 2017 Cumulative Supplement, 11th Edition

CHAPTER TWENTY-NINE

Tax-Exempt Organizations and Exempt Subsidiaries

§ 29.6 REVENUE FROM TAX-EXEMPT SUBSIDIARY

p. 964, note 128. Delete sentence and substitute:

Congress, in 2006, enacted a special rule whereby certain items of revenue paid from a subsidiary to a controlling tax-exempt organization are not treated as forms of unrelated business income as long as they are reasonable and other criteria are met (see § 30.7(d)).

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Publisher Resources

ISBN: 9781119345183Purchase book