1545-BO79 201904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Unrelated Business Taxable Income Separately Computed for Each Trade or Business Activity

This document will address how unrelated business taxable income within the meaning of section 512 should be calculated under section 512(a)(6) in the case of an entity described in section 511(a)(2) or (b)(2) with more than one unrelated trade or business.

]]> Other Significant Previously Published in The Unified Agenda Proposed Rule Stage No No Other Not Yet Determined 26 U.S.C. 7805 26 U.S.C. 511 26 U.S.C. 512 No NPRM 12/00/2019 REG-106864-18 (NPRM) Drafter attorney: Jonathan Carter (202) 317-4394 Reviewer attorney: Virginia Richardson (202) 317-4086 Treasury attorney: Elinor Ramey (202) 622-1325 CC:EEE No Organizations None No No No No Jonathan Carter A. Attorney 1545 Internal Revenue Service IRS 202 317-5800 855 604-6083 jonathan.a.carter@irscounsel.treas.gov 1111 Constitution Avenue NW, Washington DC 20224