Unrelated Debt Financed Income Of Tax Exempt Organizations
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Author | : United States. Congress. House. Committee on Ways and Means |
Publisher | : |
Total Pages | : 72 |
Release | : 1966 |
Genre | : Tax exemption |
ISBN | : |
Considers H.R. 15942 and identical H.R. 15943, to tax tax-exempt organizations' income generated from business not related to the organizations' charitable functions, including investment borrowing.
Author | : United States. Congress. House. Ways and Means |
Publisher | : |
Total Pages | : 66 |
Release | : 1966 |
Genre | : |
ISBN | : |
Author | : United States. Internal Revenue Service |
Publisher | : |
Total Pages | : 20 |
Release | : 1978 |
Genre | : Nonprofit organizations |
ISBN | : |
Author | : Bruce R. Hopkins |
Publisher | : John Wiley & Sons |
Total Pages | : 401 |
Release | : 2006-04-26 |
Genre | : Business & Economics |
ISBN | : 0471774626 |
The Tax Law of Unrelated Business for Nonprofit Organizations is a comprehensive guide to the tax law of unrelated businesses for tax-exempt organizations, written by the leading expert in the field.
Author | : United States. Congress. Joint Committee on Taxation |
Publisher | : |
Total Pages | : 24 |
Release | : 1987 |
Genre | : Charitable uses, trusts, and foundations |
ISBN | : |
Author | : Joseph Morris Galloway |
Publisher | : John Wiley & Sons |
Total Pages | : 208 |
Release | : 1982 |
Genre | : Business & Economics |
ISBN | : |
Author | : United States. Congress. House. Committee on Ways and Means |
Publisher | : |
Total Pages | : 0 |
Release | : 1966 |
Genre | : |
ISBN | : |
Author | : Carla Neeley Freitag |
Publisher | : |
Total Pages | : |
Release | : |
Genre | : Charitable uses, trusts, and foundations |
ISBN | : 9781633590151 |
... describes and analyzes the tax treatment of income and deductions attributable to debt-financed assets owned by exempt organizations. Notwithstanding their general exemption from income taxation, exempt organizations are nevertheless subject to the unrelated business income tax, which taxes income from a regularly conducted trade or business that is unrelated to an organization's exempt purpose or function. Most passive investment income, such as dividends, interest, and rents, is excepted from the scope of the unrelated business income tax. If, however, investment income is derived from debt-financed property, all or part of the income and deductions with respect to the property must be included in computing unrelated business taxable income. The purpose of the debt-financed property rules is to prevent exempt organizations from unfairly competing with their taxable counterparts in the acquisition of businesses and other investment assets that are debt-financed.
Author | : United States. Congress. House. Ways and Means |
Publisher | : |
Total Pages | : 60 |
Release | : 1966 |
Genre | : |
ISBN | : |
Author | : United States. Congress. House. Committee on Ways and Means |
Publisher | : |
Total Pages | : 60 |
Release | : 1966 |
Genre | : Tax exemption |
ISBN | : |