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ERIC Number: EJ159110
Record Type: CIJE
Publication Date: 1976
Pages: N/A
Abstractor: N/A
Reference Count: 0
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New Developments in Tax Exempt Institutions. Exempt Organizations Which Lend Securities Risk Imposition of Unrelated Business Tax
Stern, Sue S.; Sullivan, Richard B.
Journal of Taxation, 240-5, Oct 76
The practice by exempt organizations of lending securities to brokerage houses is becoming more common. The possibility is weighed that organizations may encounter unrelated business tax assessments if the practice is classified as a trade or business. The authors examine the concept of trade or business in other tax settings and explore the availability of the exclusions for passive income. (Editor/LBH)
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Education Level: N/A
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Authoring Institution: N/A