26 CFR 1.511-1 - Imposition and rates of tax.

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§ 1.511-1 Imposition and rates of tax.
Section 511(a) imposes a tax upon the unrelated business taxable income of certain organizations otherwise exempt from Federal income tax. Under section 511(a)(1), organizations described in section 511(a)(2)(A) and in paragraph (a) of § 1.511-2 and organizations described in section 511(a)(2)(B) are subject to normal tax and surtax at the corporate rates provided by section 11. Under section 511(b)(1), trusts described in section 511(b)(2) are subject to tax at the individual rates prescribed in section 1(d) of the Code as amended by the Tax Reform Act of 1969 (section 1 for taxable years ending before Jan. 1, 1971). The deduction for personal exemption provided in section 642(b) in the case of a trust taxable under subchapter J, chapter 1 of the Code, is not allowed in computing unrelated business taxable income.
[T.D. 7117, 36 FR 9421, May 25, 1971]

Title 26 published on 2013-04-01

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-03-10; vol. 79 # 46 - Monday, March 10, 2014
    1. 79 FR 13220 - Information Reporting of Minimum Essential Coverage
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations.
      Effective Date: These regulations are effective on March 10, 2014. Applicability Dates: For dates of applicability, see §§ 1.6055-1(j) and 1.6055-2(b).
      26 CFR Parts 1, 301, and 602

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USC: Title 26a
U.S. Code: Title 29 - LABOR
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Reorganization ... 1978 Plan No. 4

Title 26 published on 2013-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 1 after this date.

  • 2014-03-10; vol. 79 # 46 - Monday, March 10, 2014
    1. 79 FR 13220 - Information Reporting of Minimum Essential Coverage
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations.
      Effective Date: These regulations are effective on March 10, 2014. Applicability Dates: For dates of applicability, see §§ 1.6055-1(j) and 1.6055-2(b).
      26 CFR Parts 1, 301, and 602