Calculation of UBTI for Certain Exempt Organizations
---
identifier: "/us/fr/C1-2019-26274"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Calculation of UBTI for Certain Exempt Organizations"
title_number: 0
title_name: "Federal Register"
section_number: "C1-2019-26274"
section_name: "Calculation of UBTI for Certain Exempt Organizations"
positive_law: false
currency: "2019-12-13"
last_updated: "2019-12-13"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "C1-2019-26274"
document_type: "rule"
publication_date: "2019-12-13"
agencies:
- "Treasury Department"
- "Internal Revenue Service"
cfr_references:
- "26 CFR Part 1"
rin: "1545-BJ92"
fr_citation: "84 FR 68042"
fr_volume: 84
docket_ids:
- "TD 9886"
---
# [Corrected]
**Correction**
In rule document 2019-26274 beginning on page 67370 in the issue of Tuesday, December 10, 2019, make the following correction:
§ 1.512(a)-5
**26 CFR Part 1**
On page 67373, in the second column, the second amendatory instruction should read as set forth below:
Par. 2. Section 1.512(a)-5 is added to read as follows: