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Treasury Regulations (26 C.F.R.)

26 CFR § 1.512(a)-3

[Reserved]

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In this part (40 sections)
  1. 1.508-2 · Disallowance of certain charitable, etc., deductions.
  2. 1.508-3 · Governing instruments.
  3. 1.508-4 · Effective date.
  4. 1.509(a)-1 · Definition of private foundation.
  5. 1.509(a)-2 · Exclusion for certain organizations described in section…
  6. 1.509(a)-3 · Broadly, publicly supported organizations.
  7. 1.509(a)-4 · Supporting organizations.
  8. 1.509(a)-5 · Special rules of attribution.
  9. 1.509(a)-6 · Classification under section 509(a).
  10. 1.509(a)-7 · Reliance by grantors and contributors to section 509(a)…
  11. 1.509(b)-1 · Continuation of private foundation status.
  12. 1.509(c)-1 · Status of organization after termination of private…
  13. 1.509(d)-1 · Definition of support.
  14. 1.509(e)-1 · Definition of gross investment income.
  15. 1.511-1 · Imposition and rates of tax.
  16. 1.511-2 · Organizations subject to tax.
  17. 1.511-3 · Provisions generally applicable to the tax on unrelated…
  18. 1.511-4 · Minimum tax for tax preferences.
  19. 1.512(a)-1 · Definition.
  20. 1.512(a)-2 · Definition applicable to taxable years beginning before…
  21. 1.512(a)-3 · [Reserved]
  22. 1.512(a)-4 · Special rules applicable to war veterans organizations.
  23. 1.512(a)-5 · Questions and answers relating to the unrelated business…
  24. 1.512(a)-6 · Special rule for organizations with more than one…
  25. 1.512(b)-1 · Modifications.
  26. 1.512(c)-1 · Special rules applicable to partnerships; in general.
  27. 1.513-1 · Definition of unrelated trade or business.
  28. 1.513-2 · Definition of unrelated trade or business applicable to…
  29. 1.513-3 · Qualified convention and trade show activity.
  30. 1.513-4 · Certain sponsorship not unrelated trade or business.
  31. 1.513-5 · Certain bingo games not unrelated trade or business.
  32. 1.513-6 · Certain hospital services not unrelated trade or business.
  33. 1.513-7 · Travel and tour activities of tax exempt organizations.
  34. 1.514(a)-1 · Unrelated debt-financed income and deductions.
  35. 1.514(a)-2 · Business lease rents and deductions for taxable years…
  36. 1.514(b)-1 · Definition of debt-financed property.
  37. 1.514(c)-1 · Acquisition indebtedness.
  38. 1.514(c)-2 · Permitted allocations under section 514(c)(9)(E).
  39. 1.514(d)-1 · Basis of debt-financed property acquired in corporate…
  40. 1.514(e)-1 · Allocation rules.
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