| Administrative law - 2000 - 612 pages
...— and the accomplishment of the organization's exempt purposes. (2) Type of relationship required. Trade or business is related to exempt purposes, in...only when the conduct of the business activities has causal relationship to the achievement of exempt purposes (other that through the production of income);... | |
| Administrative law - 1974 - 484 pages
...— and the accomplishment of the organization's exempt purposes. (2) Type of relationship required. Trade or business is "related" to exempt purposes, in the relevant sense, only where the conduct of the business activities has causal relationship to the achievement of exempt purposes... | |
| United States. Congress. House. Select Committee on Small Business - 1967 - 1298 pages
...Involved— and the accomplishment of the organization's exempt purposes. (2) Type of relationship required. Trade or business is "related" to exempt purposes, in the relevant sense, only where the conduct. of the business activities has causal relationship to tho achievement of exempt... | |
| United States. Internal Revenue Service - Internal revenue - 1979 - 644 pages
...the basis of its exemption under section 501. Section 1.513-1 (d) (2) of the Income Tax Regulations provides that a trade or business is "related" to exempt purposes, in the relevant sense, only where the conduct of the business activities has a causal relationship to the achievement of exempt... | |
| United States. Internal Revenue Service - Internal revenue - 1981 - 808 pages
...the property and the exempt purpose of the organization. Section 1.513-1 (d) (2) of the regulations provides that a trade or business is "related" to exempt purposes, in the relevant sense, only where the conduct of the business activities has causal relationship to the achievement of exempt purposes... | |
| United States. Internal Revenue Service - Tax administration and procedure - 1979 - 664 pages
...relationship to the exempt purpose of the organization. Section 1.513-l(d)(2) of the regulations states that a trade or business is "related" to exempt purposes, in the relevant sense, only where the conduct of the business activities has causal relationship to the achievement of exempt purposes... | |
| United States. Internal Revenue Service - Tax administration and procedure - 1978 - 636 pages
...and the manner in which they are pursued. Section 1.513-1 (d) (2) of the regulations provides that trade or business is "related" to exempt purposes, in the relevant sense, only where the conduct of the business activities has causal relationship to the achievement of exempt purposes... | |
| United States. Internal Revenue Service - Tax administration and procedure - 1976 - 720 pages
...organization's performance of its exempt functions. Section 1.513-l(d)(2) of the regulations provides that trade or business is "related" to exempt purposes, in the relevant sense, only where the conduct of the business activity has a causal relationship to the achievement of exempt purposes... | |
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