26 CFR Topic
Taxation of Business Income of Certain Exempt Organizations
June 25, 2020
§
1.511-2
Organizations subject to tax
§
1.511-1
Imposition and rates of 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(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
§
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
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