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Exempt Organizations Technical Guide›TG 48: Unrelated Business Income Tax›Table of Contents

B. Regularly Carried On

Publication 5894 — Exempt Organizations Technical Guides TG 48: Unrelated Business Income Tax · 2026-10-03 edition · updated 2026-10-04 · United States

(1) Section 512(a)(1) defines unrelated business taxable income and provides the

general rule that the term “unrelated business taxable income” means the gross income derived by any organization from any unrelated trade or business (as defined in Section 513) regularly carried on by it, less allowable deductions and also taking into account the modifications provided in Section 512(b).

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▸Contents — Publication 5894 — Exempt Organizations Technical Guides TG 48: Unrelated Business Income Tax
Publication 5894 — Exempt Organizations Technical Guides TG 48: Unrelated Business Income Tax

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