The Resource When is a business not a business? : exploiting business opportunities and enhancing economic returns by capitalizing on the income tax exemption of tax-exempt organizations

When is a business not a business? : exploiting business opportunities and enhancing economic returns by capitalizing on the income tax exemption of tax-exempt organizations

Label
When is a business not a business? : exploiting business opportunities and enhancing economic returns by capitalizing on the income tax exemption of tax-exempt organizations
Title
When is a business not a business? : exploiting business opportunities and enhancing economic returns by capitalizing on the income tax exemption of tax-exempt organizations
Creator
Subject
Summary
The article first examines the manner in which the income of tax-exempt entities is subject to tax as UBTI (unrelated business taxable income). It then explores the nature of the UBTI rules and the impact of the lack of any clear-cut guiding principle for determining how income of tax-exempt organizations should be taxed, if at all
Citation source
In: Taxes - the tax magazine. - Chicago. - Vol. 75 (1997),
http://library.link/vocab/creatorName
Gallagher, T.J
Language note
English
http://library.link/vocab/subjectName
  • tax exempt company
  • business income
Label
When is a business not a business? : exploiting business opportunities and enhancing economic returns by capitalizing on the income tax exemption of tax-exempt organizations
Instantiates
Publication
Label
When is a business not a business? : exploiting business opportunities and enhancing economic returns by capitalizing on the income tax exemption of tax-exempt organizations
Publication

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