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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