Revised: January 2015
Table of Contents
- Publication 598 - Introductory Material
Organizations Subject to the Tax
- 2. The Tax and Filing Requirements
Unrelated Trade or Business
- Selling of products of exempt functions.
- Dual use of assets or facilities.
- Exploitation of exempt functions.
- Excluded Trade or Business Activities
Unrelated Business Taxable Income
- Partnership Income or Loss
- S Corporation Income or Loss
- Special Rules for Foreign Organizations
- Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs
- Special Rules for Veterans' Organizations
- Income From Controlled Organizations
- Income from property financed with qualified 501(c)(3) bonds.
- Disposition of property received from taxable subsidiary and used in unrelated business.
- Income From Debt-Financed Property
- Debt-Financed Property
- Publication 598 - Additional Material
An organization may elect to treat any GO Zone public utility loss as a specified liability loss. Certain other losses attributable to GO Zone losses, including those from Kiowa County, Kansas and other Midwestern disaster areas, are eligible for special carryback treatment. See Net operating loss deduction, later.
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