| United States - Law - 1953 - 1744 pages
...any trade or business the conduct of which is not substantially related (aside from the need of such h 101 (or, in the case of an organization described in section 421 (b) (1) (B), to the exercise or performance... | |
| United States - Law - 1965 - 1110 pages
...organization which normally receives a substantial part of Its support (exclusive of income received in the exercise or performance by such organization of...constituting the basis for its exemption under section 501 (a) ) from the United States or any State or political subdivision thereof or from direct or indirect... | |
| Administrative law - 1998 - 620 pages
...to taxable years beginning before December 13, 1967. (a) In general. (1) As used in section 512(a), the term unrelated business taxable income includes...in the case of an organization described in section 511(a)(2)(B) (governmental colleges, etc.) to the exercise or performance of any purpose or function... | |
| Administrative law - 1981 - 538 pages
...to taxable years beginning before December 13, 1967. (a) In general. (1) As used in section 512(a), the term "unrelated business taxable income" includes...in the case of an organization described in section 511(a)(2)(B) (governmental colleges, etc.) to the exercise or performance of any purpose or function... | |
| Administrative law - 2003 - 620 pages
...to taxable years beginning before December 13, 1967. (a) In general. (1) As used in section 512(a), the term unrelated business taxable income includes...for its exemption under section 501, or in the case ofan organization described in section 511(a)(2)(B) (governmental colleges, etc.) to the exercise or... | |
| Administrative law - 1969 - 324 pages
...any trade or business the conduct oí which Is not substantially related (aside from the need of such organization for Income or funds or the use It makes...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... | |
| United States. Military Renegotiation Policy and Review Board - Defense contracts - 1955 - 514 pages
...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...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... | |
| Administrative law - 1999 - 504 pages
...incurred for the production of income if they are paid or incurred for a purpose or activity that is not substantially related (aside from the need of the...profits derived) to the exercise or performance by the organization of its charitable, educational or other purpose or function constituting the basis... | |
| Administrative law - 1996 - 388 pages
...incurred for the production of income if they are paid or incurred for a purpose or activity that is not substantially related (aside from the need of the...profits derived) to the exercise or performance by the organization of its charitable, educational or other purpose or function constituting the basis... | |
| Administrative law - 1986 - 610 pages
...(1) Property related to certain exempt purposes, (i) To the extent that the use of any property is substantially related (aside from the need of the...profits derived) to the exercise or performance by an organization of its charitable, educational, or other purpose or function constituting its basis... | |
| |