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Tag Archives: neighborhood land rule

IRS Approves Church’s Neighborhood Land Rule Request

Posted on February 17, 2012 by Carla Neeley Freitag

PLR 201205018 is an example of a church requesting a ruling to establish that it reasonably expected to use land acquired for prospective exempt use in an exempt function within the allowed period under the neighborhood land rule. Continue reading →

Posted in Debt-Financed Income | Tagged debt-financed property, neighborhood land rule, UBIT, unrelated business taxable income

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