Skip to content
ChatProjectCodes

Introduction

SECTION 5. OTHER FILING

Internal Revenue Bulletin 2011-3 · 2026-10-03 edition · updated 2026-10-04 · United States

OBLIGATIONS

This revenue procedure does not affect an organization’s obligation under the internal revenue laws to file any tax or information return other than Form 990. For example, if an organization earns sufficient gross unrelated business income to require the filing of Form 990–T, Exempt Organization Business Income Tax Return, it must do so, whether or not it is required to file Form 990. See Treas. Reg. § 1.6033–2(g)(2).

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2011-3
Internal Revenue Bulletin 2011-3

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.