 | 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... | |
 | 1980 - 682 pages
...carrying on such trade or business is performed for the organization without compensation, or (iii) Any trade or business (such as a "thrift shop") which...rents shall be considered a "trade or business". (3) Oo.s-.v references and special rules, (i) For determination of when rents are excluded from the tax... | |
 | 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,... | |
 | 1973 - 476 pages
...snack bars, for the convenience of Us members at their usual places of employment; or (3) Which is the selling of merchandise, substantially all of which...has been received by the organization as gifts or constributions. (b) Special rule for trusts. The term "unrelated trade or business" means, In the case... | |
 | 2003 - 620 pages
...students, patients, officers, or employees; or (3) Any trade or business which consists of selling merchandise, substantially all of which has been received by the organization as gifts or contributions. An example of the operation of the first of the exceptions mentioned above would be an exempt orphanage... | |
 | 1994 - 578 pages
...students, patients, officers, or employees; or (3) Any trade or business which consists of selling merchandise, substantially all of which has been received by the organization as gifts or contributions. An example of the operation of the first of the exceptions mentioned above would be an exempt orphanage... | |
 | 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... | |
 | United States. Internal Revenue Service - 1968 - 938 pages
...students, patients, officers, or employees ; or (3) Any trade or business which consists of selling merchandise, substantially all of which has been received by the organization as gifts or contributions. An example of the operation of the first of the exceptions mentioned above would be au exempt orphanage... | |
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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... 
