Federal housing law
Publication 5894 — Exempt Organizations Technical Guides TG 48: Unrelated Business Income Tax
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 1 chapter · 20 sections
- Jurisdiction
- United States
Contents
▸Exempt Organizations Technical Guide
Overview▸TG 48: Unrelated Business Income Tax
Overview▸Table of Contents
Overview- I. Overview
- A. Background
- B. Relevant Terms
- C. Legislative History
- D. Organizations Subject to Tax
- D.1. Taxation of Churches
- D.2. State and Municipal Colleges
- D.3. Special Rules for Title Holding Companies
- II. Unrelated Trade or Business
- A. Trade or Business
- A.1. Profit Motive
- A.2. Trade or Business Carried on Within a Larger Aggregate of Other Activities (Fragmentation…
- A.3. Insurance Activities
- A.4. Competition
- B. Regularly Carried On
- B.1. General
- B.2. Normal Time Span of Activities
- Section 512. See Rev. Rul. 75-201, 1975-1 C.B. 164. See also Treas.
- Section 172. On March 27, 2020, Congress amended Section 172 (Net