512 B 13 CONTROLLED ENTITY DEFINITION

Oct 11, 11
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  • A controlled entity is one type of related organization, whether tax-exempt or taxable, that is defined in Code section 512(b)(13) to include subsidiaries that are .
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  • Jan 15, 2011 – (B) Discretionary exceptions--The Franchise Tax Board may permit the . each controlled entity, within the meaning of Section 512(b)(13) of the .
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  • May 6, 2007 – Rents and Interest from Controlled Entity Not UBI . . Section 512(b)(13) of the Code provides special rules for certain amounts that a . . "Net unrelated income" is defined as the portion of the entity's income which would be .
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  • May 7, 2007 – . received from each controlled entity (within the meaning of section 512(b)(13)), (2) any loans made to each such controlled entity, and (3) any .
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  • An entity is a controlled organization if the controlling organization owns .
  • Sep 21, 2011 – A controlled entity is one type of related organization, whether tax-exempt or taxable, that is defined in Code section 512(b)(13) to include .
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  • Nov 1, 1992 – Unrelated business income is generally defined by Sec. . This path was chosen by the entity in IRS Letter Ruling (TAM) 8414001.(4) . 512(b)(13) is concerned with the degree of control and that the relationships among the .
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  • Sep 27, 2011 – 512(b)(13). However, because of the potential for moving taxable income to a non-taxable entity, a portion of the rent from a taxable controlled .
  • May 30, 2007 – Code section 512(b)(13)(A) provides that a "specified payment" received or . net unrelated income in the case of a controlled entity not exempt under Code . Control is defined in the context of a corporation in Code section .
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  • www.britannica.com/. /Transfers-Between-Controlled-Entities-Can-Provide- Surprises-Under-Sec-512b13 - Similar[PDF]  99 0 Return of Organization Exempt From lnco me Tax °“”B “°' '5“5'°°'”You +1'd this publicly. UndoFile Format: PDF/Adobe Acrobat - Quick View
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  • Every tax-exempt entity described in section 4965 (c) shall file (in such form and . if such organization is operated, supervised, or controlled by or in connection with . .. Each controlling organization (within the meaning of section 512 (b)(13)) .
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  • A controlled entity may be a nonprofit organization. For the definition of .
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  • Avoiding unrelated business income on payments from a controlled entity. . . 512 (b)(13) directly, the Service concluded that the definition of control in Sec. .
  • Nov 19, 2010 – For each controlled entity: Name of controlled entity .
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  • F. PROVISIONS RELATING TO TAX-EXEMPT ENTITIES. 1. . [Footnote 104: For this purpose, a `controlled organization' is defined under section 368(c).] . The control test under section 512(b)(13) does not, however, incorporate any indirect .
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  • 512. Unrelated business taxable income. How Current is This? (a) Definition . (B ) its unrelated business taxable income which is effectively connected with the . .. (13) Special rules for certain amounts received from controlled entities.— .

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