| Publication 598 |
2003 Tax Year |
Index
This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
A
- Acquisition indebtedness, Average acquisition indebtedness.
-
- Annuity obligations, Annuity obligation.
- By gift or bequest of mortgaged property, Exception for property acquired by gift, bequest, or devise.
- Change in property use, Change in use of property.
- Continued debt, Continued debt.
- Debt modifying existing, Modifying existing debt.
- Federal financing, Certain federal financing.
- For performing exempt purpose, Debt incurred in performing exempt purpose.
- Obligation to return collateral, Securities loans.
- Property subject to mortgage or lien, Property acquired subject to mortgage or lien.
- Real property, Real property debts of qualified organizations.
- Advertising income, Exploitation of Exempt Activity — Advertising Sales
- Agricultural organization dues, Dues of Agricultural Organizations and Business Leagues
- Assistance (see More information)
H
- Help (see More information)
T
- Tax, Organizations Subject to the Tax
-
- Alternative minimum, Alternative minimum tax.
- Colleges and universities, Colleges and universities.
- Deposits, Tax Deposit Methods
- Estimated, Payment of Tax
- Organizations affected, Organizations Subject to the Tax
- Payment, The Tax and Filing Requirements
- Rates, The Tax and Filing Requirements
- Return, Returns and Filing Requirements
- Title-holding corporations, Title-holding corporations.
- U.S. instrumentalities, U.S. instrumentalities.
- Tax help (see More information)
- Title-holding corporations, Title-holding corporations.
- TTY/TDD information, How To Get More Information
U
- Unrelated business
-
- Hospital laboratory, Nonpatient laboratory testing.
- Unrelated business income, Unrelated Business Taxable Income
, Income
-
- Advertising income, Exploitation of Exempt Activity — Advertising Sales
- Certain trusts, Special Rules for Social Clubs, VEBAs and SUBs
- Controlled organizations, Income From Controlled Organizations
- Debt-financed property, Income From Debt-Financed Property
- Deductions, Deductions
- Employees beneficiary associations, Special Rules for Social Clubs, VEBAs and SUBs
- Exclusions, Exclusions
- Foreign organizations, Special Rules for Foreign Organizations
- Income from gambling activities, Legal definition.
- Income from lending securities, Income from lending securities.
- Modifications, Modifications
- Partnership income or loss, Partnership Income
or Loss
- Products of exempt functions, Selling of products of exempt functions.
- S corporation income, S Corporation Income or Loss
- S corporation income or loss, S Corporation Income or Loss
- Social clubs, Special Rules for Social Clubs, VEBAs and SUBs
- Veterans organizations, Special Rules for Veterans' Organizations
- Unrelated debt-financed income, Certain federal financing.
-
- Average acquisition indebtedness, Average acquisition indebtedness.
- Average adjusted basis, Average adjusted basis.
- Computation, Computation of Debt-Financed Income
- Debt/basis percentage, Computation of debt/basis percentage.
- Deductions, Deductions for Debt-Financed Property
- Gains from dispositions, Gain or loss from sale or other disposition of property.
- Indeterminate property price, Indeterminate price.
- Unrelated trade or business, Unrelated Trade or Business
-
- Artists facilities, Artists' facilities.
- Book publishing, Book publishing.
- Broadcasting rights, Broadcasting rights.
- Business league's parking and bus services, Business league's parking and bus services.
- Convenience of members, Convenience of members.
- Convention or trade show, Convention or trade show activity.
- Directory of members, Directory of members.
- Distribution of low cost articles, Distribution of low cost articles.
- Dual use facilities, etc., Dual use of assets or facilities.
- Employees association sales, Employee association sales.
- Exclusions, Excluded Trade or Business Activities
- Exploitation of exempt functions, Exploitation of exempt functions.
- Gambling activities other than bingo, Gambling activities other than bingo.
- Halfway house, Halfway house workshop.
- Health club program, Health club program.
- Hearing aid sales, Sales of hearing aids.
- Hospital facilities, Hospital facilities.
- Hospital services, Hospital services.
- Insurance programs, Insurance programs.
- Magazine publishing, Magazine publishing.
- Member lists rentals, etc., Exchange or rental of member lists.
- Membership list sales, Membership list sales.
- Miniature golf course, Miniature golf course.
- Museum eating facilities, Museum eating facilities.
- Museum greeting card sales, Museum greeting card sales.
- Pet boarding and grooming services, Pet boarding and grooming services.
- Pole rentals, Pole rentals.
- Public entertainment activity, Public entertainment activity.
- Publishing legal notices, Publishing legal notices.
- Regularly carried on, Regularly carried on.
- Sales commissions, Sales commissions.
- Sales of advertising space, Sales of advertising space.
- School facilities, School facilities.
- School handicraft shop, School handicraft shop.
- Selling donated merchandise, Selling donated merchandise.
- Selling endorsements, Selling endorsements.
- Sponsoring entertainment events, Sponsoring entertainment events.
- Substantially related, Not substantially related.
- Trade or business defined, Trade or business.
- Travel tour programs, Travel tour programs.
- Volunteer workforce, Volunteer workforce.
- Yearbook advertising, Yearbook advertising.
- Youth residence, Youth residence.
- Unstated trade or business
-
- Bingo games, Bingo games.
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