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@ ,�@ ,�@ ,@ ,@ ,�@ ,@->%Unrelated Business Income Tax Returnsh`Table 3.--Number of Returns, Gross Unrelated Business Income (UBI), Total Deductions, Unrelated jbBusiness Taxable Income (Less Deficit), Unrelated Business Taxable Income, and Total Tax, by Size F>of Unrelated Business Taxable Income or Deficit, Tax Year 1999_W[All figures are estimates based on samples--money amounts are in thousands of dollars] <========
Gross
Total!&Unrelated business '
Total!"#Number# unrelated1?) deductions [1,2]%&taxable income '$tax [4]%""Size of unrelated business
#of#business()7@/ (less deficit) [3]*()! "taxable income or deficit #returns #income #Number # #Number # #Number #
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#(UBI)
#of
#Amount
#of
#Amount
#of
#Amount+,,,returns,,returns ,,returns,-~
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. @
/Total~
0���@~
0^R�~
0�x�@~
0�*�~
0�_�@~
0�+A~
0���@~
0ȽA1Deficit~
2�@~
2�N�~
2�@~
2
��~
2�@~
2���~
2�C@~
2�@1Zero [5]~
2���@~
2F�_~
2���@~
2F�_
3--
3--~
2�d@~
2Ў@1$1 under $1,000~
2}�@~
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2}�@~
2�
�@~
2}�@~
2��@~
2{�@~
2�x@1$1,000 under $10,000~
2�3�@~
2�%A~
2��@~
2��A~
2�3�@~
2���@~
2���@~
2o�@1$10,000 under $100,000~
2F�@~
2��-~
2A�@~
2n$~
2F�@~
2]A~
2�@~
2��@1$100,000 under $500,000~
2��@~
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2Ћ@~
2�$A~
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2�YA~
2X�@~
2��@!1$500,000 under $1,000,000~
2�_@~
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2_@~
2pA~
2�_@~
20��@~
2@_@~
2@��@:$1,000,000 or more~
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;x�A455555555�6�[1] Excludes cost of sales and services, which was subtracted from gross receipts from sales and services in computing gross profit from sales and services. Gross profit from66666777�6�sales and services was a component of gross unrelated business income (UBI). Cost of sales and services can include amounts attributable to depreciation, salaries and wages,66666888�6�and certain other deductible items. For all exempt organizations reporting gross UBI, cost of sales and services was $2.2 billion.66666888�6|[2] Includes both deductions reported on the main part of the tax return and expense items reported on supporting schedules.66666888�6�[3] The term "unrelated business taxable income (less deficit)" replaces the term "net income (less deficit)," which was used in previously published SOI Bulletin articles on unrelated66666888�6�business income tax returns. Only the terminology has changed; in the case of either of the two terms used to cite data in this and all previous years' articles, the source of the data is 66666888�6�the Form 990-T line item named "Unrelated business taxable income." See footnote 3 in this article for an explanation of this change.66666888�6�[4] Total tax is the regular unrelated business income tax after reduction by any tax credits (foreign tax credit, general business credit, prior-year minimum tax credit, and other 66666888�6�allowable credits), plus any taxes from recapture of certain prior-year credits, the "alternative minimum tax," and the "proxy" tax on nondeductible lobbying and political expenditures. 66666888 ,P@! ,@" ,�@# ,�@$ ,�@� 6�The proxy tax was reported on Form 990-T and was included in total tax; however, it had no connection to the tax on unrelated business income or an organization's involvement 6 6 6 6 6 8 8 8�!6�in unrelated business activities. For exempt organizations reporting gross UBI above the $1,000 filing threshold, total proxy tax was $3.4 million.!6!6!6!6!6!8!8!8t"6l[5] Includes "breakeven" returns with equal amounts of gross unrelated business income and total deductions."6"6"6"6"6"8"8"8?#67NOTE: Detail may not add to totals because of rounding.#6#6#6#6#6#8#8#8a$9YSOURCE: IRS, Statistics of Income Bulletin, Spring 2003, Publication 1136 (Revised 6-03).$6$6$6$6$6$7$7$7=
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