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.
Academic.
2012.
Look at other dictionaries:
UBTI — abbr. Unrelated Business Taxable Income … Dictionary of abbreviations
Charitable remainder unitrust — Part of a series on Taxation Taxation in the United States … Wikipedia
Taxation of private equity and hedge funds — Private equity funds and hedge funds are private investment vehicles used to pool investment capital, usually for a small group of large institutional or wealthy individual investors. They are subject to favorable regulatory treatment in most… … Wikipedia
Blocker corporation — A blocker corporation is a type of C Corporation in the United States of America that has been used by tax exempt individuals to protect their investments from taxation when they participate in private equity or with hedge funds. In addition to… … Wikipedia