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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... "
The Code of Federal Regulations of the United States of America - Page 160
1984
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United States Code, Volume 3

United States - 1953 - 1744 pages
...any trade or business the conduct of which is not substantially related (aside from the need of such h 101 (or, in the case of an organization described in section 421 (b) (1) (B), to the exercise or performance...
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United States Code, Volume 6

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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1980 - 682 pages
...FR 17938, Dec. 15, 1967; TD 7107, 36 FR 6421, Apr. 3, 1971; TD 7392, 40 FR 58642, Dec. 18, 1975] § 1.513-2 Definition of unrelated trade or business...performance of any purpose or function described in section 501(c)(3). Whether or not an organization is subject to the tax imposed by section 511 shall be determined...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1993 - 602 pages
...FR 6421, Apr. 3. 1971; TD 7392, 40 FR 58642, Dec. 18, 1975: TD 7896, 48 FR 23817. May 27. 19831 § 1.513-2 Definition of unrelated trade or business...performance of any purpose or function described in section 501(c)(3). Whether or not an organization is subject to the tax imposed by section 511 shall be determined...
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The Code of Federal Regulations of the United States of America

2003 - 620 pages
...1967; Т.О. 7107, 36 FR 6421, Apr. 3, 1971; Т.О. 7392, 40 FR 58642, Dec. 18, 1975; Т.О. 7896, 48 FR 23817, May 27, 1983] § 1.513-2 Definition of unrelated...for its exemption under section 501, or in the case ofan organization described in section 511(a)(2)(B) (governmental colleges, etc.) to the exercise or...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1998 - 620 pages
...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...an organization described in section 511(a)(2)(B), to the exercise or performance of any purpose or function described In section 501(c)(3)). (For certain...
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The Code of Federal Regulations of the United States of America

1969 - 324 pages
...any trade or business the conduct oí which Is not substantially related (aside from the need of such organization for Income or funds or the use It makes...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...
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Military Renegotiation Regulations Under the Renegotiation Act of 1948

United States. Military Renegotiation Policy and Review Board - 1955 - 514 pages
...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...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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1973 - 476 pages
...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...the basis for its exemption under section 501, or (II) The lease is of premises in a building primarily designed for occupancy, and occupied by the organizations....
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Code of Federal Regulations: Containing a ..., Issue 26, Parts 50-299

1999 - 504 pages
...incurred for the production of income if they are paid or incurred for a purpose or activity that is not substantially related (aside from the need of the...profits derived) to the exercise or performance by the organization of its charitable, educational or other purpose or function constituting the basis...
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