Taxation of Business Income of Certain Exempt Organizations

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
8. ›
9. Subject Group Taxation of Business Income of Certain Exempt Organizations

Sections

• 1.511-1
  § 1.511-1 Imposition and rates of tax.
• 1.511-2
  § 1.511-2 Organizations subject to tax.
• 1.511-3
  § 1.511-3 Provisions generally applicable to the tax on unrelated business income.
• 1.511-4
  § 1.511-4 Minimum tax for tax preferences.
• 1.512(a)-1
  § 1.512(a)-1 Definition.
• 1.512(a)-2
  § 1.512(a)-2 Definition applicable to taxable years beginning before December 13, 1967.
• 1.512(a)-3
  § 1.512(a)-3 [Reserved]
• 1.512(a)-4
  § 1.512(a)-4 Special rules applicable to war veterans organizations.
• 1.512(a)-5
  § 1.512(a)-5 Questions and answers relating to the unrelated business taxable income of organizations described in paragraphs (9) or (17) of section 501(c).
• 1.512(a)-6
  § 1.512(a)-6 Special rule for organizations with more than one unrelated trade or business.
• 1.512(b)-1
  § 1.512(b)-1 Modifications.
• 1.512(c)-1
  § 1.512(c)-1 Special rules applicable to partnerships; in general.
• 1.513-1
  § 1.513-1 Definition of unrelated trade or business.
• 1.513-2
  § 1.513-2 Definition of unrelated trade or business applicable to taxable years beginning before December 13, 1967.
• 1.513-3
  § 1.513-3 Qualified convention and trade show activity.
• 1.513-4
  § 1.513-4 Certain sponsorship not unrelated trade or business.
• 1.513-5
  § 1.513-5 Certain bingo games not unrelated trade or business.
• 1.513-6
  § 1.513-6 Certain hospital services not unrelated trade or business.
• 1.513-7
  § 1.513-7 Travel and tour activities of tax exempt organizations.
• 1.514(a)-1
  § 1.514(a)-1 Unrelated debt-financed income and deductions.
• 1.514(a)-2
  § 1.514(a)-2 Business lease rents and deductions for taxable years beginning before January 1, 1970.
• 1.514(b)-1
  § 1.514(b)-1 Definition of debt-financed property.
• 1.514(c)-1
  § 1.514(c)-1 Acquisition indebtedness.
• 1.514(c)-2
  § 1.514(c)-2 Permitted allocations under section 514(c)(9)(E).
• 1.514(d)-1
  § 1.514(d)-1 Basis of debt-financed property acquired in corporate liquidation.
• 1.514(e)-1
  § 1.514(e)-1 Allocation rules.
• 1.514(f)-1
  § 1.514(f)-1 Definition of business lease.
• 1.514(g)-1
  § 1.514(g)-1 Business lease indebtedness.