Читать книгу Tax Planning and Compliance for Tax-Exempt Organizations - Jody Blazek - Страница 39

1 1 IRS Priv. Ltr. Rul. 202021025; also see § 21.8 for unrelated business activity aspects of this issue.

2 2 Gen. Coun. Memo. 39876; Reg. § 1.501(c)(3)-1(d)(1)(ii).

3 3 See § 2.1.

4 4 See § 3.2.

5 5 Priv. Ltr. Rul. 202138010.

6 6 Priv. Ltr. Rul. 202021025.

7 7 Priv. Ltr. Rul. 202021021.

8 8 T.C. Memo., May 6, 2021.

9 9 Priv. Ltr. Rul. 201203032.