 Unrelated trade or business— (a.) General rule. The term "unrelated trade or business" means, in the case of any organization subject to the tax imposed by section 511, any trade or business the conduct of which is not substantially related (aside from...  Internal Revenue Bulletin: Cumulative bulletin - Page 249by United States. Internal Revenue Service - 1968Full view - About this book
 | United States - 1953 - 1744 pages
...or business" means, in the case of any organization subject to the tax imposed by section 421 (a) , , by such organization of Its charitable, educational, or other purpose or function constituting the... | |
 | United States - 1965 - 1110 pages
...considered a business lease if — (i) such lease is entered into primarily for purposes which are substantially related (aside from the need of such...organization for income or funds or the use it makes of the rents derived) to the exercise or performance by such organization of its charitable, educational,... | |
 | United States. Military Renegotiation Policy and Review Board - 1955 - 514 pages
...or business" means, in the case of any organization subject to the tax imposed by section 421 (a), any trade or business the conduct of which is not...the profits derived) to the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the... | |
 | 1974 - 484 pages
...of any organization subject to the taz Imposed by section 611, any trade or business the conduct oí which Is not substantially related (aside from the...the profits derived) to the exercise or performance by such organization of Its charitable, educational, or other purpose or function constituting the... | |
 | 1969 - 324 pages
...of any organization subject to the tax Imposed by section 511, any trade or business the conduct oí which Is not substantially related (aside from the...the profits derived) to the exercise or performance by such organization of Its charitable, educational, or other purpose or function constituting the... | |
 | 1971 - 324 pages
...trade or business" means, in the case of any organization subject to the tax Imposed by section 611, any trade or business the conduct of which Is not...such organization for Income or funds or the use It malees of the profits derived) to the exercise or performance by such organization of Its charitable,... | |
 | 1992 - 584 pages
...tax imposed by section 1, any trade or business the conduct which is not substantially related side from the need of such organization for income or funds...the profits derived) to the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the... | |
 | 1988 - 552 pages
...shall not be considered a business lease if such lease is entered into primarily for a purpose which is substantially related (aside from the need of such...organization for income or funds, or the use it makes of the rents derived) to the exercise or performance by such organization of its charitable, educational,... | |
 | 1980 - 682 pages
...furnishing does not contribute importantly to the accomplishment of such organization's exempt purposes (aside from the need of such organization for income...funds or the use it makes of the profits derived), the support received from such furnishing will be considered "rents" or "interest" and therefore will... | |
 | 1960 - 880 pages
...shall not be considered a business lease if such lease is entered into primarily for a purpose which is substantially related (aside from the need of such...organization for income or funds, or the use it makes of the rents derived) to the exercise or performance by such organization of its charitable, educational,... | |
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