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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter F
Part III
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Part III: TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS
Section 511: Imposition of tax on unrelated business income of charitable, etc., organizations
Section 512: Unrelated business taxable income
Section 513: Unrelated trade or business
Section 514: Unrelated debt-financed income
Section 515: Taxes of foreign countries and possessions of the United States