(a) Charitable, etc., organizations taxable at corporation rates (1) Imposition of taxThere is hereby imposed for each taxable year on the unrelated business taxable income (as defined in section 512) of every organization described in paragraph (2) a tax computed as provided in

(a) Income and deductionsThe taxable income of a partnership shall be computed in the same manner as in the case of an individual except that— (1) the items described in section 702(a) shall be separately stated, and (2) the following deductions shall not be allowed

(a) Trustees and insurance companiesThe trustee of a trust described in section 401(a) which is exempt from tax under section 501(a) to which contributions have been paid under a plan on behalf of any owner-employee (as defined in

for failure to meet magnetic media requirementsNo penalty shall be imposed under section 6721 solely by reason of any failure to comply with the requirements of the regulations prescribed under section 6011(e)(2), except to the extent that such a failure occurs with respect to more than the