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Introduction

Part III. Administrative, Procedural, and Miscellaneous

Internal Revenue Bulletin 2018-36 · 2026-10-03 edition · updated 2026-10-04 · United States

Request for Comments Regarding the Calculation of Unrelated Business Taxable Income under § 512(a)(6) for Exempt Organizations with More than One Unrelated Trade or Business; Interim and Transition Rules for Aggregating Certain Income in the Nature of Investments; and the Treatment of Global Intangible Low-Taxed Income Inclusions for Purposes of the Unrelated Business Income Tax

Notice 2018–67

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▸Contents — Internal Revenue Bulletin 2018-36

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