IRS Rules Favorably on Various Website Links
Mondaq Business Briefing › United States Law Articles in English (2003)
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IRS Rules Favorably on Various Website Links
Earlier this year the IRS issued an important private letter ruling relating to an exempt organization's various Internet activities. Priv. Ltr. Rul. 03-03-062. Specifically, the IRS held that links from an exempt organization's website to the websites of businesses that provide services to its members do not create unrelated business taxable income ("UBTI"). The IRS also ruled that su...
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