| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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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