Exempt Organizations

Notice 2018–67, page 409. This notice solicits comments regarding the application of new § 512(a)(6) of the Internal Revenue Code (“Code”), which was added to the Code by section 13702 of “An Act to provide for reconciliation pursuant to titles II and IV of the concurrent resolution on the budget for fiscal year 2018,” Public Law 115–97 (131 Stat. 2054 (2017)). Section 512(a)(6) requires an organization subject to the unrelated business income tax under § 511 with more than one unrelated trade or business to calculate unrelated business taxable income (“UBTI”) sepa

Finding Lists begin on page ii.