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

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  • 2014-05-12; vol. 79 # 91 - Monday, May 12, 2014
    1. 79 FR 26836 - Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies; Insurance Income of a Controlled Foreign Corporation for Taxable Years Beginning After December 31, 1986; Correction
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      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Correcting amendment.
      This correction is effective May 12, 2014 and applicable beginning December 31, 2013.
      26 CFR Part 1

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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.

  • 2014-05-16; vol. 79 # 95 - Friday, May 16, 2014
    1. 79 FR 28468 - Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility Payment for Individuals; Hearing Cancellation
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      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Cancellation of a notice of public hearing on proposed rulemaking.
      The public hearing originally scheduled for May 21, 2014 at 10 a.m. is cancelled.
      26 CFR Part 1