Part III. TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS  


§ 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

Amendments

Amendments

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.