UBIT Tax Rates (brackets)

[JAY21]

I'm having a hard time laying my hands on the tax brackets for Unrelated Business Income Tax. I thought it used the Trust Tax rates which I thought was about $7500 for the highest tax bracket. I'm not sure if anything has changed on this in recent years and was wondering if anyone knew the highest tax rate is for UBIT and at what threshold (net income) it kicks in at ? Thx for any help.

[WDIK]

Try the instructions for Form 990-T, line 36. (Page 13 in the 2003 instructions)

[JAY21]

Thanks WDIK, that was exactly what I needed.