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" ... unrelated business taxable income if: (1) It is income from trade or business; (2) such trade or business is regularly carried on by the organization; and (3) the conduct of such trade or business is not substantially related (other than through the... "
U.S. Department of the Treasury's Proposals to Improve Compliance by Tax ... - Page 29
by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight - 1994 - 62 pages
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The Code of Federal Regulations of the United States of America

Administrative law - 1986 - 610 pages
...513 is applicable, gross income of an exempt organization subject to the tax imposed by section 511 is includible in the computation of unrelated business...funds) to the organization's performance of its exempt functions. (b) Trade or business. The primary objective of adoption of the unrelated business income...
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The Code of Federal Regulations of the United States of America

Administrative law - 1984 - 524 pages
...513 is applicable, gross income of an exempt organization subject to the tax imposed by section 511 is includible in the computation of unrelated business...funds) to the organization's performance of its exempt functions. (b) Trade or business. The primary objective of adoption of the unrelated business income...
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The Code of Federal Regulations of the United States of America

Administrative law - 1969 - 324 pages
...income of an exempt organization subject to the tax § 1.513-1 imposed by section 511 is ineludible in the computation of unrelated business taxable income...funds) to the organization's performance of its exempt functions. (b) Trade or business. The primary objective of adoption of the unrelated business income...
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The Code of Federal Regulations of the United States of America

Administrative law - 1992 - 584 pages
...applicable, gross income of an exempt organization subject to the tax imposed by section 511 is ineludible in the computation of unrelated business taxable income...funds) to the organization's performance of its exempt functions. (b) Trade or business. The primary objective of adoption of the unrelated business income...
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The Code of Federal Regulations of the United States of America

Administrative law - 1996 - 604 pages
...carried on by the organization; and (3) the conduct of such trade or business is not substantlally related (other than through the production of funds) to the organization's performance of its exempt functions. (b) Tirade or business. The primary objective of adoption of the unrelated business income...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1980 - 682 pages
...within the meaning of section 513(a), if the conduct of the trade or business which produces the income is not substantially related (other than through the production of funds) to the purposes for which exemption is granted. The presence of this requirement necessitates an examination...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 2000 - 612 pages
...within the meaning of section 513(a), if the conduct of the trade or business which produces the income is not substantially related (other than through the production of funds) to the purposes for which exemption is granted. The presence of this requirement necessitates an examination...
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Internal Revenue Bulletin: Cumulative bulletin, Issue 2

United States. Internal Revenue Service - Internal revenue - 1968 - 1034 pages
...511 is includible in the computation of unrelated business taxable income if (1) it is income from a trade or business, (2) such trade or business is regularly...funds) to the organization's performance of its exempt functions. Since the races, with pari-mutuel betting, are carried on in a manner similar to commercial...
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Internal Revenue Bulletin: Cumulative bulletin, Part 1

United States. Internal Revenue Service - Tax administration and procedure - 1968 - 938 pages
...the meaning of section ."!.". (a), if the conduct of the trade or business which produces the income is not substantially related (other than through the production of funds) to the purposes for which, exemption is granted. The presence of this requirement necessitates an examination...
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Treasury Department Report on Private Foundations ... February 2, 1965

United States. Congress. Senate. Committee on Finance - 1965 - 118 pages
...or 20 percent or more of the total value of the equity, of a corporation conducting a business which is not substantially related (other than through the production of funds) to the exempt functions of the foundation. A similar prohibition should apply to the ownership by a foundation,...
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