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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle A—Income Taxes (§§...
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CHAPTER 1—NORMAL TAXES AND ...
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Subchapter F—Exempt Organiz...
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PART III—TAXATION OF BUSINESS INCOME OF CERTAIN...
PART III—TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS (§§ 511 – 515)
§ 511. Imposition of tax on unrelated business income of charitable, etc., organizations
§ 512. Unrelated business taxable income
§ 513. Unrelated trade or business
§ 514. Unrelated debt-financed income
§ 515. Taxes of foreign countries and possessions of the United States