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 tax...
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Main Author: | |
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Corporate Author: | |
Format: | Online |
Language: | English |
Published: |
Arlington, VA :
Tax Management,
©2008-
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Series: | Tax management portfolios ;
465-2nd |
Subjects: | |
Online Access: | https://www.bloomberglaw.com/product/tax/citation/tm%20465 |
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