Taxation of Business Income of Certain Exempt Organizations
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 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…
- § 1.512(a)-6 Special rule for organizations with more than one unrelated trade or…
- § 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…
- § 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…
- § 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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