# Unrelated Business Taxable Income Separately Computed for Each Trade or Business; Correction
> **IRS** · Final rule; correction. · Published 2021-02-12 · Effective 2021-02-12 · 86 FR 9285
## Document
- **Document number:** 2021-00342
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 86 FR 9285
- **CFR reference:** 26 CFR 1
- **Publication date:** 2021-02-12
- **Effective date:** 2021-02-12
- **Treasury docket:** TD 9933
## Abstract

This document contains corrections to the final regulations (Treasury Decision 9933) that published in the Federal Register on Wednesday, December 2, 2020. The final regulations provide guidance on how an exempt organization subject to the unrelated business income tax determines if it has more than one unrelated trade or business, and, if so, how the exempt organization calculates unrelated business taxable income.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2021/02/12/2021-00342/unrelated-business-taxable-income-separately-computed-for-each-trade-or-business-correction)
---
*AI Analytics · CC0 1.0*