Unrelated Business Taxable Income - UBTI

Unrelated Business Taxable Income - UBTI
Income regularly generated by a tax-exempt entity by means of taxable activities. This income is not related to the main function of the entity, but is needed to generate a small portion of income.

If an investor holds an Individual Retirement Arrangement (IRA), and the fund generates income which qualifies as UBTI, the fund may be subject to taxation.


Investment dictionary. . 2012.

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