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1. 85 FR 23172 — Unrelated Business Taxable Income Separately Computed for Each Trade or Business
   IRCProposed Rules (FR)Proposed Apr 24, 2020
   ment activities should be treated as a separate unrelated trade or business for purposes of section 512(a)(6). Section 512(a)(1) ( printed page 23179) provides that UBTI means the gross income derived by an exempt organization from any unrelated trade or business regularly carried on by it. Further, section 512(a)(1) p…
2. 85 FR 77952 — Unrelated Business Taxable Income Separately Computed for Each Trade or Business
   IRCFinal Rules (FR)Dec 2, 2020
   …at the charitable contribution deduction could be taken against total UBTI calculated under section 512(a)(6)(B). Second, the structure of section 512(a)(6) itself confirms that Congress did not intend for any deductions to be taken against total UBTI calculated under section 512(a)(6)(B) other than the ones specifical…
3. 115 T.C. No. 33 — Sherwin-Williams Company Employee Health Plan Trust, Key Trust Company of Ohio, Trustee v. Commissioner
   IRCCourt RulingsNov 9, 2000
   …ayment of reasonable costs of administration directly connected with a purpose described in section 512(a)(3)(B)(ii). 18 As a VEBA described in section 501(c)(9), a set-aside by the Trust of non-member income for a purpose described in section 512(a)(3)(B)(ii) is to be taken into account as exempt function income under…
4. 29 C.F.R. § 2520.101-4 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
5. 29 C.F.R. § 2520.102-1 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
6. 29 C.F.R. § 2520.104a-7 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
7. 29 C.F.R. § 2520.104-28 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
8. 29 C.F.R. § 2520.104-45 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
9. 29 C.F.R. § 4907.112-4907.129 — [Reserved]
   PBGCRegulationsJan 1, 2017related by meaning
   [Reserved]
10. 29 C.F.R. § 2520.104b-1(b) — Disclosure.
    ERISARegulationsJul 27, 2020related by meaning
    (b) (b) Fulfilling the disclosure obligation.
11. 29 C.F.R. § 4281.14-4281.15 — [Reserved]
    PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
12. 29 C.F.R. § 4907.131-4907.139 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
13. 29 C.F.R. § 4907.141-4907.148 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
14. 29 C.F.R. § 2570.111 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For section 502(c)(6) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
15. 29 C.F.R. § 4907.152-4907.159 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
16. 29 C.F.R. § 4907.104-4907.109 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
17. 29 C.F.R. § 2570.61 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(2) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
18. 29 C.F.R. § 4907.161-4907.169 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
19. 29 C.F.R. § 2530.207-2530.209 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
20. 29 C.F.R. § 4907.171-4907.999 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]