| 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 - 2003 - 620 pages
...business income only if two conditions are present with respect to such income. The first condition is that the income must be from a trade or business which...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 - 1998 - 620 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...in the case of an organization described in section 511(a)(2)(B), to the exercise or performance of any purpose or function described In section 501(c)(3)).... | |
| 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 - 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... | |
| 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 - 1973 - 476 pages
...related (aside from the need of such organization for income or funds or the use it makes of the rents derived) to the exercise or performance by such organization...the basis for its exemption under section 501, or (II) The lease is of premises in a building primarily designed for occupancy, and occupied by the organizations.... | |
| Administrative law - 1971 - 1474 pages
...(c) (2) 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 a governmental unit referred to in subsection (c) (1) or from direct or Indirect contributions... | |
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