Identifying unrelated business income
Article Abstract:
Tax practitioners are faced with the difficult and complex task of determining which business activities of their tax-exempt clients are taxable. A macro case analysis approach to identifying the criteria that distinguish unrelated business taxable income (UBTI) is presented. According to this approach, which is an alternative to traditional legal research, an activity must be a trade or business, must be carried on regularly, and must be unrelated to the exempt purpose in order to generate UBTI.
Publication Name: Business
Subject: Business
ISSN: 0163-531X
Year: 1988
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Reducing Taxable Income with 401(k)
Article Abstract:
Employers can increase the tax-free pay of employees without increasing pay by offering them a 401(k) plan. It is similar to an IRA plan, a portion of the employee's pay being withheld and deposited by the employer into the employee's account. Three different variations of the plan are explained. Certain types of investments can be utilized and are examined. Some information on administering such a plan is given.
Publication Name: Business
Subject: Business
ISSN: 0163-531X
Year: 1983
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ProShare: pro who?
Article Abstract:
Non-profit-making body ProShare may encourage shareholding and promote investor education, but it is opposing plans to make firms charge the cost of share option schemes to their profits. ProShare's stance is explained by the fact that it is funded by companies.
Publication Name: Investors Chronicle
Subject: Business
ISSN: 0261-3115
Year: 2001
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