Unrelated Business Taxable Income - UBTI

外汇网2021-06-19 14:14:10 83

Income regularly generated by a tax-exempt entity by means of taxable activities. This income is not related to the main function of the entity, but is needed to generate a small portion of income.

|||If an investor holds an Inpidual Retirement Arrangement (IRA), and the fund generates income which qualifies as UBTI, the fund may be subject to taxation.

标签：