Browse Unrelated business income tax topic

Laws, regulations and rules subtopic

Articles 1-43 out of 43 article(s) Title Author Type Date Words Transfers between controlled entities can provide surprises under Sec. 512(b)(13). Lowenthal, David Apr 1, 2009 1544 Reporting unrelated business income. Patton, Travis; Bishop, Jocelyn Feb 1, 2009 2560 VEBA's excess set-aside is UBI. Schnee, Edward J. Jan 1, 2009 598 Tax consequences of the rush for natural gas in the Appalachians. Russo, Charles J.; Staley, A. Blair Aug 1, 2008 1814 Prop. Regs. ease UBTI consequences for CRTs. Nevius, Alistair M. Jun 1, 2008 201 Royalty from sale of interest in scholarly journal not taxable. O'Driscoll, David May 1, 2006 816 Is endowment investment income subject to UBIT? Ruvelson, Richard L. May 1, 2004 1212 Clarifying unrelated business income. Schnee, Edward J. Aug 1, 2002 493 IRS tackles exclusive provider arrangements and UBIT. Kautter, David J. Jan 1, 2002 344 Sponsorship prop. regs. may increase UBIT liability. Patton, Travis L. Jul 1, 2000 1215 IRS issues corporate sponsorship prop. regs. Locastro, Richard J. Jun 1, 2000 1067 Fair Is fair. Kenny, Laura Feb 1, 2000 377 Tax-exempt organizations and claiming the tip credit. Donovan, Jeremiah S. Aug 1, 1999 855 Taxation of investment income of section 501(c)(6) organizations. Mar 1, 1999 1625 Travel and tour activities of tax-exempt organizations. Fiore, Nicholas Sep 1, 1998 581 ESOPs and S corporations. Smith, Greg W. Apr 1, 1998 872 Interest expense for UBTI purposes. Sunshine, Barry Oct 1, 1997 558 Charitable trust's receipt of UBTI caused all income to be taxable. Baumann, Dale R. Jun 1, 1997 828 Passthrough investments by exempt organizations. Dally, Curtis L. May 1, 1997 532 Partnership investment taxed to IRA. Lynch, Michael Brief Article Apr 1, 1997 327 Organization's significant unrelated activity does not cause loss of tax-exempt status. Carter, David M. Brief Article Feb 1, 1997 307 College and university bookstores. Fiore, Nicholas Sep 1, 1996 663 The IRS focuses on school, college and university bookstores. Whitman, Kelcy M. Sep 1, 1996 1149 IRS refines its position on museum UBIT sales of inventory. Bloom, Jim Apr 1, 1996 465 UBIT consequences of certain passive income from subsidiaries. Mackay, Jim Brief Article Apr 1, 1996 289 IRS provides guidance on level of UBIT. Berger, Harvey J. Brief Article Feb 1, 1996 391 Joint venture to construct and operate an elder-care facility. Royalty, Phillip G. Jan 1, 1996 684 Tax priorities for not-for-profits. Brief Article Sep 1, 1995 195 Interest income can be debt-financed. Possin, Jim Brief Article Feb 1, 1995 266 How to avoid UBIT on sale of building. Berger, Harvey J. Brief Article Feb 1, 1995 378 IRS says certain associate member dues could be UBI. Rountree, Mark V. Brief Article Jan 1, 1995 363 Membership dues as unrelated business income. Langford, Brady J. Oct 1, 1994 644 UBIT may hit common transactions. Ward, David R. Sep 1, 1994 944 Exempt organizations and UBIT. Fiore, Nicholas Sep 1, 1994 652 Unrelated business income tax issues. Webster, George D. Column Jul 1, 1994 995 Off-shore investments by tax-exempts. Kalick, Laura Brief Article Apr 1, 1994 326 How to avoid UBIT from a controlled subsidiary. Boyce, Marc Brief Article Feb 1, 1994 146 Exempt employer's excise tax for nondeductible contributions to qualified plan. Yurkovic, Denis L. Jun 1, 1993 968 Avoiding unrelated business income on payments from a controlled entity. Brock, Elizabeth A. Nov 1, 1992 4344 Charitable deductions and UBIT. Loftus, Cynthia Sep 1, 1992 612 A boost for REITs. May 1, 1992 221 Charities taxed on fees from sport event sponsors. DeLanoy, Charles J. Brief Article May 1, 1992 426 Ruling clarified UBIT exemption for swaps. Ben-Ami, Andrew R. Brief Article Apr 1, 1992 350