| United States - 1953 - 1744 pages
...or business" means, in the case of any organization subject to the tax imposed by section 421 (a) , any trade or business the conduct of which is not...the exercise or performance by such organization of Its charitable, educational, or other purpose or function constituting the basis for its exemption... | |
| United States - 1983 - 968 pages
...activities or within a larger complex of other endeavors which is related (aside from the need of the organization for income or funds 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. Military Renegotiation Policy and Review Board - 1955 - 514 pages
...or business" means, in the case of any organization subject to the tax imposed by section 421 (a), any trade or business the conduct of which is not...the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption... | |
| 1969 - 324 pages
...of any organization subject to the tax Imposed by section 511, any trade or business the conduct oí which Is not substantially related (aside from the...the exercise or performance by such organization of Its charitable, educational, or other purpose or function constituting the basis for its exemption... | |
| 1974 - 484 pages
...of any organization subject to the taz Imposed by section 611, any trade or business the conduct oí which Is not substantially related (aside from the...the exercise or performance by such organization of Its charitable, educational, or other purpose or function constituting the basla for Its exemption... | |
| 1972 - 692 pages
...condition is that the trade or business must not be substantially related (aside from the need of the organization for income or funds or the use it makes...the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption... | |
| 1986 - 610 pages
...is not substantially related (aside from the need of such organiza26 CFR Ch. I (4-1-86 Edition) tion for income or funds or the use it makes of the profits...the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption... | |
| 1988 - 552 pages
...substantially related (aside from the need of such organizaInfernal Revenue Service, Treasury tion for income or funds or the use it makes of the profits...the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption... | |
| 2000 - 612 pages
...(i) To the extent that the use of any property is substantially related (aside from the need of the organization for income or funds or the use it makes...profits derived) to the exercise or performance by an organization of its charitable, educational, or other purpose or function constituting its basis... | |
| 1993 - 516 pages
...or incurred for a purpose or activity that is not substantially related (aside from the need of the organization for income or funds or the use it makes...profits derived) to the exercise or performance by the organization of its charitable, educational or other purpose or function constituting the basis... | |
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