US tax law, royalty income exclusion for unrelated business income tax Essay Help

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This is a thesis on United States Tax law regarding the royalty income exclusion for purposes of Unrelated Business Income Tax. I need an introduction, analysis and conclusion. Within the analysis, there needs to be footnotes. The reference page should be cited in Bluebook format. You should follow the UBTI outline format I have attached. Each case/code section needs to be summarized into a few paragraphs-1page and how it relates to the analysis discussion. Each summary should include a background of the case, the facts, and what the court ruled. Footnotes are a big part of my grade as well. 12 point font- double spaced. Each court case and section/PLR should be cited on the reference page (25 sources) as well as any additional sources used for the analysis

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