International income taxation code and regulations selected sections 2011 2012 robert j peroni coordinating editor richard c pugh contributng editor charles h . A in general for purposes of section 38 the amount of the low income housing credit determined under this section for any taxable year in the credit period shall . Welcome to the ubit blog this is a blog about the unrelated business income tax ubit which applies to most tax exempt organizations the blog will discuss new irs . Except as otherwise provided in this subsection the term unrelated business taxable income means the gross income derived by any organization from any . Introduction this publication explains how you can recover the cost of business or income producing property through deductions for depreciation for example the
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