...unrelated trade or business, less certain allowable deductions. An unrelated trade or busintss is a trade or business the conduct of which is not substantially related to the performance by the organization of its exempt functions. Section 1305 of the Tax Beform Act of 1976...

...unrelated trade or business, less certain allowable deductions. An unrelated trade or business is a trade or business the conduct of which is not substantially related to the performance by the organization of its exempt functions. Section 1305 of the Tax Reform Act of 1976...

...unrelated trade or business, less certain allowable deductions. An unrelated trade or business is a trade or business the conduct of which is not substantially related to the performance by the organization of its exempt functions. Section 1305 of the Tax Reform Act of 1976...

...of the regulations. Section 513 of the Code defines the term "unrelated trade or business" to mean, any trade or business the conduct of which is not substantially related (aside from the need of such organization for income or funds or the use it makes of the profits derived)...

...) of the regulations. Section 513 of the Code defines the term "unrelated trade or business to mean any trade or business the conduct of which is not substantially related (aside from the need of such organization for income or funds or the use it makes of the profits derived)...

...of "unrelated trade or business" as defined in section 5l3 of the Code. Basically, it is defined as "any trade or business the conduct of which is not...related ... to the exercise or performance by such organizations" of their exempt function purposes. For numerous reasons already referred to, we believe...

...of "unrelated trade or business" as defined in section 513 of the code. Basically, it is defined as "any trade or business the conduct of which is not...related * * * to the exercise or performance by such organizations" of their exempt function purposes. For numerous reasons already referred to, we believe...

...which is tax-exempt (under Code sec. 501 (a) )2 is subject to tax with respect to income derived from any trade or business the conduct of which is not substantially related (aside from the need of the organization for income or funds) to the exercise or performance of its...

...which is tax-exempt (under Code sec. 501 (a) )2 is subject to tax with respect to income derived from any trade or business the conduct of which is not substantially related (aside from the need of the organization for income or funds) to the exercise or performance of its...

...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 the use it makes of the profits derived)...