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, etc., organizations.

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.

Editorial Notes

Amendments

2018- Pub. L. 115–141, div. U, title IV, §401(a)(125), Mar. 23, 2018, 132 Stat. 1190 , substituted "Imposition of tax on unrelated business income of charitable, etc., organizations." for "Imposition of tax on unrelated business income of charitable organizations, etc." in item 511.

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.