 ... 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 the need of such organization for income or funds or...  Internal Revenue Cumulative Bulletin - Page 70by United States. Internal Revenue Service - 1973Full view - About this book
 | United States - 1953 - 1744 pages
...from the need of such organization for income or funds or the use it makes of the rents derived) to it which results in such carry-back or the period...case of a claim described in this paragraph, the 101, or (B) the lease is of premises in a building primarily designed for occupancy, and occupied,... | |
 | United States - 1965 - 1110 pages
...receives a substantial part of its support (exclus've of income received in the exercise or perform, anee by such organization of its charitable, educational,...purpose or function constituting the basis for its exempt'on under section 501 ( a) ) from a governmental unit referred to in subsection (c) (1) or from... | |
 | 1966 - 658 pages
...referred to in subsection (c)(l), or (vi) An organization referred to in subsection (c) (2) which normally receives a substantial part of Its support (exclusive...501 (a) ) from a governmental unit referred to In subsection (c) (1) or from direct or Indirect contributions from the general public, shall be allowed... | |
 | 1975 - 424 pages
...referred to la subsection (c) (1), fvl) An organization referred to in subsection (c) (3) which normally receives a substantial part of its support (exclusive...other purpose or function constituting the basis for It» exemption under section 601 (a)) from a governmental unit referred to In subsection (c)(l) or... | |
 | 1986 - 610 pages
...carried on; (iii) An organization which normally receives a substantial part of its support (exclusive or income received in the exercise or performance by...constituting the basis for its exemption under section 501(a)) from the United States or any State or political subdivision thereof or from direct of indirect... | |
 | 1988 - 552 pages
...organizaInfernal Revenue Service, Treasury tion for income or funds or the use it makes of the profits derived) to the exercise or performance by such organization of...constituting the basis for its exemption under section 501 (or, in the case of an organization described in section 511(a)(2)(B), to the exercise or performance... | |
 | United States. Military Renegotiation Policy and Review Board - 1955 - 514 pages
...from the need of such organization for income or funds or the use it makes of the profits derived) to the exercise or performance by such organization of...constituting the basis for its exemption under section 101 (or, in the case of an organization described in section 421 (b) (1) (B), to the exercise or performance... | |
 | 1969 - 324 pages
...from the need of such organization for Income or funds or the use It makes of the profits derived) to the exercise or performance by such organization of...constituting the basis for its exemption under section 601 (or. In the case of an organization described In section 511 (a) (2) (B) , to the exercise or performance... | |
 | 1973 - 476 pages
...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...function constituting the basis for its exemption. For example, where a taxexempt hospital leases real property owned by it to an association of doctors... | |
 | 1972 - 692 pages
...income or funds or the use it makes of the rents derived) to the exercise or per§1.514(bM farmance by such organization of its charitable, educational,...constituting the basis for its exemption under section 501, or (il) The lease is of premises in a building primarily designed for occupancy, and occupied, by the... | |
| |
