Publication 598 |
2001 Tax Year |
Special Rules for Foreign Organizations
The unrelated business taxable income of a foreign organization
exempt from tax under section 501(a) consists of the organization's:
- Unrelated business taxable income derived from sources
within the United States, but not effectively connected with the
conduct of a trade or business within the United States, plus
- Unrelated business taxable income effectively connected with
the conduct of a trade or business within the United States, whether
or not this income is derived from sources within the United
States.
To determine whether income realized by a foreign organization is
derived from sources within the United States or is effectively
connected with the conduct of a trade or business within the United
States, see sections 861 through 865 and the related regulations.
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