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