| United States - Law - 1983 - 968 pages
...within a larger aggregate of similar activities or within a larger complex of other endeavors which is related (aside from the need of the organization for...or the use it makes of the profits derived) to the exempt purposes of the organization. (5) Certain elderly care facilities For purposes of this section... | |
| United States - Law - 1953 - 1744 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...profits derived) to the exercise or performance by such organization of Its charitable, educational, or other purpose or function constituting the basis... | |
| Administrative law - 1984 - 524 pages
...unrelated debt-financed income. (b) Exceptions— (1) Property related to certain exempt purposes, (i) To the extent that the use of any property is substantially...of its charitable, educational, or other purpose or Chapter I — Internal Revenue Service function constituting its basis for exemption under section... | |
| Administrative law - 1994 - 578 pages
...unrelated debtfinanced income. (b) Exceptions— (I) Property related to certain exempt purposes, (i) To the extent that the use of any property is substantially...exercise or performance by an organization of its chariu educational, or other purpose or 1 tion constituting its basis for en tion under section 5O1... | |
| Administrative law - 1998 - 620 pages
...regularly carried on by the organization. The second condition is that the trade or business must not be substantially related (aside from the need of the...profits derived) to the exercise or performance by such 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 - 1998 - 420 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...or the use it makes of the profits derived) to the 26 CFR Ch. i (4-1-98 Edition) exercise or performance by the organization of its charitable, educational... | |
| 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...profits derived) to the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis... | |
| United States. Congress. Senate. Committee on Finance - 1950 - 958 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...profits derived) to the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis... | |
| United States. Congress. Senate. Committee on Finance - Taxation - 1950 - 948 pages
...any trade or business the conduct of which ia not substantially related (aside from the need of such organization for income or funds or the use it makes...profits derived) to the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis... | |
| |