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NOTES:


Sec. 511. Imposition of tax on unrelated business income of charitable organizations, etc.[1]    So in original. Does not conform to section catchline. 512. Unrelated business taxable income. 513. Unrelated trade or business. 514. Unrelated debt-financed income. 515. Taxes of foreign countries and possessions of the United States.

Amendments

1969—Pub. L. 91–172, title I, §§ 101(a), 121 (d)(3)(C), Dec. 30, 1969, 83 Stat. 492, 548, substituted “PART III” for “PART II” as part designation and substituted “Unrelated debt-financed income” for “Business leases” in item 514.

Footnotes
[1] So in original. Does not conform to section catchline.


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