Article 13 - (290 - 296) TAX ON UNRELATED BUSINESS INCOME
- 290 - Imposition of tax.
- 290-A - Tax surcharge.
- 291 - Meaning of terms.
- 292 - Unrelated business taxable income.
- 293 - Allocation of unrelated business taxable income.
- 294 - Returns and payment of tax.
- 295 - Procedural provisions.
- 296 - Deposit and disposition of revenue.