Debt-financed income (Section 514) /
"...describes and analyzes the tax treatment of income and deductions attributable to debt-financed assets owned by exempt organizations. Notwithstanding their general exemption from income taxation, exempt organizations are nevertheless subject to the unrelated business income tax, which taxes...
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Previous Title: | Freitag, Carla Neeley, 1952- Debt-financed income (Section 514). |
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Main Author: | |
Corporate Authors: | , |
Format: | Book |
Language: | English |
Published: |
Arlington, VA :
Tax Management Inc.,
2014
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Series: | Estates, gifts, and trusts portfolios ;
465-2nd Tax management portfolios ; 465-2nd |
Subjects: | |
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Second Floor
Call Number: |
KF6289.A1 .T34 v.465 2014
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• | Available |