26 USC Subtitle A, CHAPTER 1, Subchapter F, PART III: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter F-Exempt OrganizationsPART III-TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS

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PART III-TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS

Sec.

511.

Imposition of tax on unrelated business income of charitable organizations, etc.¹

512.

Unrelated business taxable income.

513.

Unrelated trade or business.

514.

Unrelated debt-financed income.

515.

Taxes of foreign countries and possessions of the United States.

Amendments

1969- Pub. L. 91–172, title I, §§101(a), 121(d)(3)(C), Dec. 30, 1969, 83 Stat. 492 , 548, substituted "PART III" for "PART II" as part designation and substituted "Unrelated debt-financed income" for "Business leases" in item 514.

Cross References

Organization considered as exempt from income taxes for purpose of any law referring thereto, notwithstanding its taxability under this part, see section 501 of this title.

Part Referred to in Other Sections

This part is referred to in sections 501, 664 of this title.

¹ So in original. Does not conform to section catchline.