Calculation of UBTI for Certain Exempt Organizations
other · IRS · Rule · Published 2019-12-10 · Effective 2019-12-10 · 84 FR 67370
Document
Document number
2019-26274
Federal Register citation
84 FR 67370
CFR reference
26 CFR 1
Type
Rule
Action
Final regulation and removal of temporary regulation.
Category
other
Sub-agency
IRS
Publication date
2019-12-10
Effective date
2019-12-10
Treasury docket
TD 9886
Abstract
This document contains a final regulation providing guidance on how certain organizations that provide employee benefits must calculate unrelated business taxable income (UBTI).