Exempt Organizations Technical Guide›TG 48: Unrelated Business Income Tax
Table of Contents
Publication 5894 — Exempt Organizations Technical Guides TG 48: Unrelated Business Income Tax · 2026-10-03 edition · updated 2026-10-04 · United States
In this part
- 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…
- A.3. Insurance Activities
- A.4. Competition
- B. Regularly Carried On
- B.1. General
- B.2. Normal Time Span of Activities
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