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" ... 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 need of such organization for income or funds or... "
Internal Revenue Cumulative Bulletin - 70. lappuse
autors: United States. Internal Revenue Service - 1973
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United States Code, 3. sējums

United States - 1953 - 1744 lapas
...from the need of such organization for income or funds or the use it makes of the rents derived) to it which results in such carry-back or the period...case of a claim described in this paragraph, the 101, or (B) the lease is of premises in a building primarily designed for occupancy, and occupied,...
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United States Code, 6. sējums

United States - 1965 - 1110 lapas
...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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The Code of Federal Regulations of the United States of America

1966 - 658 lapas
...referred to in subsection (c)(l), or (vi) An organization referred to in subsection (c) (2) which normally receives a substantial part of Its support (exclusive...501 (a) ) from a governmental unit referred to In subsection (c) (1) or from direct or Indirect contributions from the general public, shall be allowed...
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The Code of Federal Regulations of the United States of America

1975 - 424 lapas
...referred to la subsection (c) (1), fvl) An organization referred to in subsection (c) (3) which normally receives a substantial part of its support (exclusive...other purpose or function constituting the basis for It» exemption under section 601 (a)) from a governmental unit referred to In subsection (c)(l) or...
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The Code of Federal Regulations of the United States of America

1986 - 610 lapas
...carried on; (iii) An organization which normally receives a substantial part of its support (exclusive or income received in the exercise or performance by...constituting the basis for its exemption under section 501(a)) from the United States or any State or political subdivision thereof or from direct of indirect...
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The Code of Federal Regulations of the United States of America

1988 - 552 lapas
...organizaInfernal Revenue Service, Treasury tion for income or funds or the use it makes of the profits derived) to the exercise or performance by such organization of...constituting the basis for its exemption under section 501 (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 lapas
...from the need of such organization for income or funds or the use it makes of the profits derived) to the exercise or performance by such organization of...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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The Code of Federal Regulations of the United States of America

1969 - 324 lapas
...from the need of such organization for Income or funds or the use It makes of the profits derived) to the exercise or performance by such organization of...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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Code of Federal Regulations: Containing a Codification of Documents of ...

1973 - 476 lapas
...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...function constituting the basis for its exemption. For example, where a taxexempt hospital leases real property owned by it to an association of doctors...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1972 - 692 lapas
...income or funds or the use it makes of the rents derived) to the exercise or per§1.514(bM farmance by such organization of its charitable, educational,...constituting the basis for its exemption under section 501, or (il) The lease is of premises in a building primarily designed for occupancy, and occupied, by the...
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