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  1. IRC
  2. Subtitle A
  3. Chapter 1
  4. Subchapter F
  5. Part III

Part III — Taxation of Business Income of Certain Exempt Organizations (Sections 511 to 515)

Sec. 511. Imposition Of Tax On Unrelated Business Income Of Charitable, Etc., Organizations

Sec. 512. Unrelated Business Taxable Income

Sec. 513. Unrelated Trade Or Business

Sec. 514. Unrelated Debt-Financed Income

Sec. 515. Taxes Of Foreign Countries And Possessions Of The United States