 | United States - 1953 - 1744 pages
...primarily for the convenience of its members, students, patients, officers, or employees; or (3) which is the selling of merchandise, substantially all of which...received by the organization as gifts or contributions. The term "unrelated trade or business" means, in the case of a trust computing its unrelated business... | |
 | 1971 - 324 pages
...business Is performed for the organization without compensation, or (3) Any trade or business which Is the selling of merchandise, substantially all of which...received by the organization as gifts or contributions. (Sec. 502 as amended by sec. 121 (b) (7) , Tax Reform Act 1969 (83 Stat. 542) ) [TD 7083, 36 FR 19997,... | |
 | United States. Military Renegotiation Policy and Review Board - 1955 - 514 pages
...primarily for the convenience of its members, students, patients, officers, or employees; or (3) which is the selling of merchandise, substantially all of which...received by the organization as gifts or contributions. The term "unrelated trade or business" means, in the case of a trust computing its unrelated business... | |
 | 1972 - 692 pages
...business is performed for the organization without compensation, or (3) Any trade or business which is the selling of merchandise, substantially all of which...received by the organization as gifts or contributions. (Sec. 502 as amended by sec. 121 (b) (7) , Tax Reform Act 1969 (83 Stat. 542) ) [TD 7083, 35 FR 19997,... | |
 | United States. Congress. Senate. Appropriations Committee - 1953 - 388 pages
...primarily for the convenience of its members, students, patients, officers, or employees ; or (3) which is the selling of merchandise, substantially all of which...received by the organization as gifts or contributions. The term "unrelated trade or business" means, in the case of a trust computing its unrelated business... | |
 | 1961 - 566 pages
...primarily for the convenience of its members, students, patients, officers, or employees; or (3) Which is the selling of merchandise, substantially all of which...received by the organization as gifts or contributions. (b) Special rule for trusts. The term "unrelated trade or business" means, in the case of — (1) A... | |
 | United States. Renegotiation Board - 1962 - 284 pages
...primarily for the convenience of its members, students, patients, officers, or employees; or (3) which Is the selling of merchandise, substantially all of which...received by the organization as gifts or contributions. The term "unrelated trade or business" means, In the case of a trust computing Its unrelated business... | |
 | United States. Congress. House. Select Committee on Small Business - 1967 - 1298 pages
...pnmarily for the convenience of its memrs, students, patients, officers, or employees;1 m . . which is the selling of merchandise substantially all of which...has been received by the organization as gifts or contributions.4 The foregoing rules don't apply to trusts.1 1. Cod* Sec. 313(a); Re**. tMIM(s). 2.... | |
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... or (3) Which is the selling of merchandise, substantially all of which has been received by the organization as gifts or contributions. (b) Special rule for trusts. The term "unrelated trade or business... 
