The Resource Tax-exempt organizations : unrelated business income tax (sections 511, 512, and 513), Carla Neeley Freitag, Esq., www.TaxResearchAndWriting.com, Merritt Island, Florida

Tax-exempt organizations : unrelated business income tax (sections 511, 512, and 513), Carla Neeley Freitag, Esq., www.TaxResearchAndWriting.com, Merritt Island, Florida

Label
Tax-exempt organizations : unrelated business income tax (sections 511, 512, and 513)
Title
Tax-exempt organizations
Title remainder
unrelated business income tax (sections 511, 512, and 513)
Statement of responsibility
Carla Neeley Freitag, Esq., www.TaxResearchAndWriting.com, Merritt Island, Florida
Creator
Contributor
Issuing body
Subject
Genre
Language
eng
Summary
" ... describes and analyzes basic principles of [section] 511 through [section] 513 pertaining to the tax on unrelated business taxable income of charities and other exempt organizations. The purpose of the tax is to alleviate unfair competition by exempt organizations with taxable enterprises engaged in similar business endeavors. While most exempt organizations are subject to the tax, not all business income is taxed. Thus, in providing tax representation to an exempt organization, the key determinations are whether the organization derived income subject to the tax and, if so, whether any exceptions or exclusions apply under which the income may escape taxation. From a planning perspective, the tax practitioner should consider whether an organization's business activities can be structured either so that gross income from the activity is not subject to the tax or so that an exception or exclusion applies."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorDate
1952-
http://library.link/vocab/creatorName
Freitag, Carla Neeley
Entry convention
integrated entry
Former title
Unrelated business income tax
LC call number
KF6289.A1
LC item number
T35 no. 462-2nd (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
Tax Management Inc
Series statement
Estates, gifts, and trusts portfolios
Series volume
462-2nd
http://library.link/vocab/subjectName
  • Charitable uses, trusts, and foundations
  • Nonprofit organizations
Label
Tax-exempt organizations : unrelated business income tax (sections 511, 512, and 513), Carla Neeley Freitag, Esq., www.TaxResearchAndWriting.com, Merritt Island, Florida
Instantiates
Publication
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed Analysis. Introduction -- Organizations Subject to Tax -- Gross Income Subject to Tax -- Unrelated Business Taxable Income -- Computation and Payment of the Tax -- Alternative Minimum Tax -- Planning Considerations -- Working Papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60448198
System details
Mode of access: World Wide Web
Label
Tax-exempt organizations : unrelated business income tax (sections 511, 512, and 513), Carla Neeley Freitag, Esq., www.TaxResearchAndWriting.com, Merritt Island, Florida
Publication
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed Analysis. Introduction -- Organizations Subject to Tax -- Gross Income Subject to Tax -- Unrelated Business Taxable Income -- Computation and Payment of the Tax -- Alternative Minimum Tax -- Planning Considerations -- Working Papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60448198
System details
Mode of access: World Wide Web

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