TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS

Section 1.511-1 - Imposition and rates of tax
Section 1.511-2 - Organizations subject to tax
Section 1.511-3 - Provisions generally applicable to the tax on unrelated business income
Section 1.511-4 - Minimum tax for tax preferences
Section 1.512(a)-1 - Definition
Section 1.512(b)-1 - Modifications
Section 1.512(a)-2 - Definition applicable to taxable years beginning before December 13, 1967
Section 1.512(a)-3 - Reserved
Section 1.512(a)-4 - Special rules applicable to war veterans organizations
Section 1.512(a)-5 - Questions and answers relating to the unrelated business taxable income of organizations described in paragraphs (9) or (17) of section 501(c)
Section 1.513-1 - Definition of unrelated trade or business
Section 1.513-2 - Definition of unrelated trade or business applicable to taxable years beginning before December 13, 1967
Section 1.513-3 - Qualified convention and trade show activity
Section 1.513-4 - Certain sponsorship not unrelated trade or business
Section 1.513-5 - Certain bingo games not unrelated trade or business
Section 1.513-6 - Certain hospital services not unrelated trade or business
Section 1.513-7 - Travel and tour activities of tax exempt organizations
Section 1.514(a)-1 - Unrelated debt-financed income and deductions
Section 1.514(b)-1 - Definition of debt-financed property
Section 1.514(e)-1 - Allocation rules
Section 1.514(f)-1 - Definition of business lease
Section 1.514(g)-1 - Business lease indebtedness
Section 1.514(a)-2 - Business lease rents and deductions for taxable years beginning before January 1, 1970
Section 1.512(a)-6 - Special rule for organizations with more than one unrelated trade or business
Section 1.512(c)-1 - Special rules applicable to partnerships; in general
Section 1.514(c)-1 - Acquisition indebtedness
Section 1.514(c)-2 - Permitted allocations under section 514(c)(9)(E)
Section 1.514(d)-1 - Basis of debt-financed property acquired in corporate liquidation