New Proposed Rules Determine UBTI of Certain Exempt Employee Benefit Organizations

The IRS issued proposed regulations to implement Sec. 512(a)(3)(E), which limits the amount of exempt function income that can be set aside when calculating the UBTI of VEBAs and SUBs.

Source: http://feedproxy.google.com/~r/AICPA_Tax/~3/_rtBGCKV8eU/20140205.aspx

sales tax tucson payroll tax tucson small business accounting tucson accounting tax tucson tucson quickbooks advisor