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Summary Unrelated Business Taxable Income (UBTI) is the income that can trigger Unrelated Business Income Tax (UBIT) for tax-exempt organizations and retirement accounts. Investors can own MLPs ...
Instead of a Form 1099, MLP investors receive a Schedule K-1 tax form. As a consequence of their pass-through status, holding MLPs in tax-exempt accounts may generate Unrelated Business Income Tax (UBIT). [2] To encourage tax-exempt investors, some MLPs set up C corporation holding companies of limited partner which can issue common equity. [3]
Unrelated Business Income Tax (UBIT) in the U.S. Internal Revenue Code is the tax on unrelated business income, which comes from an activity engaged in by a tax-exempt 26 U.S.C. 501 organization that is not related to the tax-exempt purpose of that organization.
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Seal of the Supreme Court of Ohio. DeRolph v. State is a landmark case in Ohio constitutional law in which the Supreme Court of Ohio ruled that the state's method for funding public education was unconstitutional. [1]
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The Ohio Federation of Teachers (OFT) is a statewide federation of unions in Ohio, affiliated with the American Federation of Teachers (AFT), AFL–CIO. The OFT represents more than 20,000 members in 54 local unions. Its members include public education employees, higher education faculty and support staff, and public employees.