Chapter 13 Unrelated Business Income Tax and the Doctrine of Commerciality
Index
- Chapter 13 - CHAPTER 13 UNRELATED BUSINESS INCOME TAX AND THE DOCTRINE OF COMMERCIALITY
- Chapter 13 - § 13.1 • INTRODUCTION
- Chapter 13 - § 13.2 • DEFINITION OF UNRELATED BUSINESS TAXABLE INCOME
- Chapter 13 - § 13.3 • MODIFICATIONS, EXCEPTIONS, AND EXCLUSIONS
- Chapter 13 - § 13.4 • COMPUTATION OF UNRELATED BUSINESS INCOME TAX — SPECIAL RULES
- Chapter 13 - § 13.5 • DEBT-FINANCED PROPERTY
- Chapter 13 - § 13.6 • ALTERNATIVE STRUCTURES FOR CONDUCTING BUSINESS OPERATIONS
- Chapter 13 - § 13.7 • DOCTRINE OF COMMERCIALITY
- Chapter 13 - EXHIBIT 13A • FLOWCHART FOR ANALYZING UNRELATED BUSINESS INCOME TAX QUESTIONS