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" An organization operated for the primary purpose of carrying on a trade or business for profit... "
Cases Decided in the United States Court of Claims ... with Report of ... - Page 95
by United States. Court of Claims, Audrey Bernhardt - 1959
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United States Code, Volume 6

United States - 1965 - 1110 pages
...organization described in this section, see section 117 of this title. § 502. Feeder organizations. An organization operated for the primary purpose of carrying on a trade or business for profit shall not be exempt under section 501 on the ground that all of its profits are payable to one or more...
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The Code of Federal Regulations of the United States of America

1986 - 610 pages
...on its educational activities. However, the subsidiary organization is not exempt from tax if it is operated for the primary purpose of carrying on a trade or business which would be an unrelated trade or business (that is, unrelated to exempt activities) if regularly...
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The Code of Federal Regulations of the United States of America

1988 - 552 pages
...on its educational activities. However, the subsidiary organization is not exempt from tax if it is operated for the primary purpose of carrying on a trade or business which would be an unrelated trade or business (that is, unrelated to exempt activities) if regularly...
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Revenue Revisions of 1950: Hearings Before the Committee on Finance, United ...

United States. Congress. Senate. Committee on Finance - 1950 - 948 pages
...business. All applicable laws pertaining to jionexempt organizations or trusts shall applv to such inome. An organization operated for the primary purpose of carrying on a trade or business for profit shall not be exempt on the ground that all of its profits are payable to one or more organizations...
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Revenue Act of 1951: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1951 - 1546 pages
...OF CERTAIN EDUCATIONAL ORGANIZATIONS. — For any taxable year beginning prior to January 1, 1951, an organization operated for the primary purpose of carrying on a trade or business for profit, no part of the net earnings of which inures to the benefit of any private shareholder or individual...
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Internal Revenue Bulletin: Cumulative bulletin, Issue 2

United States. Internal Revenue Service - 1968 - 1034 pages
...organization in accordance with the provisions of its charter. Section 502 of the Code provides that an organization operated for the primary purpose of carrying on a trade or business for profit shall not be exempt under section 501 on the ground that all of its profits are payable to one or more...
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Federal Income, Estate, and Gift Tax Laws, Correlated: Being a Correlation ...

United States, Walter Elbert Barton - 1953 - 708 pages
...in 1951 Taxable Years Beginning in 1950 Sec. 1O1. (18). Same as 1950. Sec. 1O1. (19). Same as 1950. An organization operated for the primary purpose of carrying on a trade or business for profit shall not be exempt under any paragraph of this section on the ground that all of its profits are payable...
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Internal Revenue Bulletin: Cumulative bulletin, Part 1

United States. Internal Revenue Service - 1968 - 938 pages
...system. All profits are returned annually to the school system. Section 502 of the Code provides that an organization operated for the primary purpose of carrying on a trade or business for profit shall not be exempt under section 501 on the ground that all of it? profits are payable to one or more...
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Treasury and Post Office Departments Appropriations, 1954, Hearings Before ...

United States. Congress. Senate. Appropriations Committee - 1953 - 388 pages
...Educational Organizations or Hospitals. — For any taxable year beginning prior to January 1, 1951, an organization operated for the primary purpose of carrying on a trade or business for profit, no part of the net earnings of which inures to the benefit of any private shareholder or individual...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1963 - 1436 pages
...on its educational activities. However, the subsidiary organization is not exempt from tax if it is operated for the primary purpose of carrying on a trade or business which would be an unrelated trade or business (that is, unrelated to exempt activities) if regularly...
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