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The tax on such unrelated trade or business revenue is called the unrelated business income tax, or UBIT.
The latter may be unrelated to performance in any direct sense, but it nevertheless has the power to surround and energize you as you strive to keep your head up, your confidence high and your feet moving toward that finish line.
How to comply with the exception for disclosures under a joint marketing arrangement with an unrelated financial institution.
It has come to Tax Executives Institute's attention that the United States District Court for the District of Puerto Rico has ordered the Internal Revenue Service to produce tax return information of unrelated third parties to plaintiffs involved in a tax refund suit.
Contrary to this theory, empirical research has not generally supported the hypothesis that announcements of related mergers enhance stockholder wealth more than announcements of unrelated mergers.
Nonprofits with income-producing activities face many risks, not only incurring unrelated business income taxes but also possibly losing their tax-exempt status.
The first step in making sense of such disparate conclusions is to eliminate all of the factors unrelated to the protection of spotted-owl habitat.
Court of Appeals for the Third Circuit addressed the issue of deductibility of insurance premiums paid by Gulf Oil and its subsidiaries to INSCO, a wholly owned captive of Gulf Oil, which also insured risks of unrelated third parties.
Counselors were categorized into one of three groups according to level of education: (a) master's degrees in rehabilitation counseling (MRCs), (b) related master's degrees (RMs), or (c) bachelor's and unrelated master's degrees (B-UMs).
Get comprehensive, detailed guidance on the tax law of unrelated businesses for tax-exempt organizations, written by the leading expert in the field
For Tax Year 2009, some 42,469 tax-exempt organizations filed Form 990-T to report unrelated business income, nearly 1 percent more than filed the return for Tax Year 2008 (Figure A).
One of the world's leading bone marrow transplant experts is recommending a significant change in the current transplant practice for those who need marrow and adult stem cells from an unrelated donor to treat hematologic malignancies.