Article Title
Abstract
This article reviews the background of the UBIT, analyzes and evaluates recent court decisions interpreting the hotly debated criteria for its imposition, reviews the status and potential implications of current Congressional consideration of revisions to the UBIT, and concludes with an evaluation of the prevailing authority and the criteria for its application.
Recommended Citation
Haley, Donald C.
(1990)
"The Taxation of the Unrelated Business Activities of Exempt Organizations: Where Do We Stand? Where Do We Seem to be Headed?,"
Akron Tax Journal: Vol. 7
, Article 3.
Available at:
https://ideaexchange.uakron.edu/akrontaxjournal/vol7/iss1/3