Tag Archives: “Silos

IRS Guidance on UBIT Silos – 512(a)(6) – PART II

In Part I of this two-part article on IRS Notice 2018-67 regarding the calculation of unrelated business taxable income (UBTI) under the Tax Cuts and Jobs Act (TCJA), we discussed the need to separate different lines of unrelated business activities, which is now required … Continue reading

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IU Tax Policy Colloquium: Ring, “Silos and First Movers In the Sharing Economy Debates”

Prof. Diane RingBy: Leandra Lederman On March 1, the Indiana University Maurer School of Law welcomed Surly’s own Prof. Diane Ring from Boston College Law School as the fourth speaker of the year in our Tax Policy Colloquium. Diane presented … Continue reading

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