History and Continuing Issues on Unrelated Trade or Business Income Tax : Sections 511-513 of the Internal Revenue Code.

Discusses the legislative history of legal provisions for the taxation of income earned by otherwise tax-exempt organizations through trade or business activities unrelated to their tax-exempt function.

Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 1987.
Series:	U.S. Congressional Research.
Subjects:	Income tax. Legislative histories. Nonprofit organizations. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Discusses the legislative history of legal provisions for the taxation of income earned by otherwise tax-exempt organizations through trade or business activities unrelated to their tax-exempt function.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.