Unrelated Business Income Tax (UBIT)

$25.00

Taxable Activities; Concept of “Not Substantially Related;” Concept of “Trade or Business;” Concept of “Regularly Carried On;” The “Fragmentation” Rule

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Description

In this article, the taxability of an activity is based primarily upon non-financial criteria. Consequently, you may find after reading this article that you may have to review your ministry’s activities to determine…

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