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Unrelated Business Income Tax

Bloomberg BNA Tax & Accounting is your trusted source for detailed analysis and insights on unrelated business income taxes for exempt organizations. Our renowned Portfolios — written by leading practitioners — provide you with key analysis and compliance guidance on every aspect of unrelated business income tax, including debt-financed income, UBTI exclusions, overriding royalty income, three criteria for taxation: trade or business requirement, regularly carried on requirement, and not substantially related requirement, and more. Our experts give you real-world business scenarios providing best practices and alternative approaches to exempt organizations' tax issues and transactions. Access practice tools, working papers, client letters, source documents, and news to see why tens of thousands of practitioners rely on Bloomberg BNA for exceptional tax and accounting guidance.

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For more than 50 years, Daily Tax Report® has helped leading practitioners and policymakers keep on the cutting edge ...
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This Portfolio describes and analyzes basic principles of §§511 through 513 pertaining to the tax on unrelated business ...
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The BNA Tax and Accounting Center is the only planning resource to offer expert analysis and practice tools from the wor ...