| United States - 1965 - 1110 pages
...considered a business lease if — (i) such lease is entered into primarily for purposes which are substantially 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 of its charitable, educational,... | |
| 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
...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 substantially related...such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption under section 101 (or, in the... | |
| 1969 - 324 pages
...means, in the case of an organization subject to the tax imposed by section 511, any trade or business the conduct of which is not substantially related...by such organization of its charitable, educational or other purpose or function constituting the basis for its exemption under section 501 (or, in the... | |
| 1973 - 476 pages
...means, in the case of an organization subject to the tax imposed by section 511, any trade or business the conduct of which is not substantially related...by such organization of its charitable, educational or other purpose or function constituting the basis for its exemption under section 501 (or, in the... | |
| 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...such organization of Its charitable, educational, or other purpose or function constituting the basla for Its exemption under section 601 (or, in the... | |
| 1992 - 584 pages
...tax imposed by section 1, any trade or business the conduct which is not substantially related side from the need of such organization for income or funds...such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption under section 501 (or, in the... | |
| 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...such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption under section 501, or, in the... | |
| 1971 - 324 pages
...means, in the case of any organization subject to the tax Imposed by section 611, any trade or business the conduct of which Is not substantially related...such organization for Income or funds or the use It malees of the profits derived) to the exercise or performance by such organization of Its charitable,... | |
| 1960 - 880 pages
...shall not be considered a business lease if such lease is entered into primarily for a purpose which is substantially 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 of its charitable, educational,... | |
| |