| United States - 1965 - 1110 lapas
...considered a business lease if — (i) such lease is entered into primarily for purposes which are substantially 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 of its charitable, educational,... | |
| United States - 1983 - 968 lapas
...activities or within a larger complex of other endeavors which is related (aside from the need of the organization for income or funds or the use it makes of the profits derived) to the exempt purposes of the organization. (5) Certain elderly care facilities For purposes of this section... | |
| 1971 - 324 lapas
...trade or business" means, in the case of any organization subject to the tax Imposed by section 611, any trade or business the conduct of which Is not...such organization for Income or funds or the use It malees of the profits derived) to the exercise or performance by such organization of Its charitable,... | |
| 1981 - 538 lapas
...furnishing does not contribute importantly to the accomplishment of such organization's exempt purposes (aside from the need of such organization for income...funds or the use it makes of the profits derived), the support received from such furnishing will be considered "rents" or "interest" and therefore will... | |
| 1960 - 880 lapas
...shall not be considered a business lease if such lease is entered into primarily for a purpose which is substantially 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 of its charitable, educational,... | |
| 1988 - 552 lapas
...shall not be considered a business lease if such lease is entered into primarily for a purpose which is substantially 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 of its charitable, educational,... | |
| 1992 - 584 lapas
...furnishing does not contribute importantly to the accomplishment of such organization's exempt purposes (aside from the need of such organization for income...funds or the use it makes of the profits derived), the support received from such furnishing will be considered rents or interest and therefore will be... | |
| 1987 - 548 lapas
...trade or business" means, in the case of an 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 organiza Internal Revenue Service, Treasury tion for income or funds or the use it makes of the profits... | |
| 2003 - 620 lapas
...lease if such lease is entered into primarily for a purpose which is substantially related §1.514(0-1 (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 of its charitable, educational,... | |
| 1986 - 610 lapas
...trade or business" means, in the case of an 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 organiza26 CFR Ch. I (4-1-86 Edition) tion for income or funds or the use it makes of the profits derived)... | |
| |