 | United States - 1965 - 1110 pages
...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,... | |
 | 1973 - 476 pages
...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...funds or the use it makes of the profits derived) to the exercise or performance by such organization of its charitable, educational, or other purpose... | |
 | 2000 - 612 pages
...such orgranizatiot also furnishes facilities or loans to petsons who are not members of such cías and such furnishing does not contribute importantly...organization's exempt purposes (aside from the need of sud organization for income or funds or tit use it makes of the profits derived), tie support received... | |
 | United States. Military Renegotiation Policy and Review Board - 1955 - 514 pages
...imposed by section 421 (a), any trade or business the conduct of which is not substantially related (aside from the need of such organization for income...funds or the use it makes of the profits derived) to the exercise or performance by such organization of its charitable, educational, or other purpose... | |
 | 1974 - 484 pages
...business lease if such ¡ease 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,... | |
 | United States. Congress. Senate. Committee on Finance - 1950 - 948 pages
...imposed by section 421 (a), any trade or business the conduct of which ia not substantially related (aside from the need of such organization for income...funds or the use it makes of the profits derived) to the exercise or performance by such organization of its charitable, educational, or other purpose... | |
 | United States. Congress. Senate. Committee on Finance - 1950 - 958 pages
...imposed by section 421 (a), any trade or business the conduct of which is not substantially related (aside from the need of such organization for income...funds or the use it makes of the profits derived) to the exercise or performance by such organization of its charitable, educational, or other purpose... | |
 | United States. Internal Revenue Service - 1968 - 938 pages
...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...funds or the use it makes of the profits derived) to the exercise or performance by such organization of its charitable, educational or other purpose... | |
 | United States. Congress. Senate. Appropriations Committee - 1953 - 388 pages
...supplement U lease if (A) 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. Internal Revenue Service - 1968 - 1034 pages
..."unrelated trade or business" as any trade or business the conduct of which is not substantially related (aside from the need of such organization for income or funds or the use it makes of the profit derived) to the exercise or performance by such organization of its exempt functions. To the... | |
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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... 
