 | United States - 1988 - 1290 pages
...by this chapter shall be treated as section 38 property only if such property is used predominantly in an unrelated trade or business the income of which Is subject to tax under section 511. If the property is debt-financed property (as defined in section 514(b)), the basis or cost of such... | |
 | 1971 - 1474 pages
...is exempt from the tax imposed by chapter 1 of the Code unless such property is used predominantly in an unrelated trade or business the income of which is subject to tax under section 511. The term "property used by an organization" means (1) property owned by the organization (whether or... | |
 | 1972 - 852 pages
...by this chapter shall be treated as section 38 property only if such property is used predominantly in an unrelated trade or business the Income of which is subject to tax under section 511. (5) Property used by governmental units. Property used by the United States, any State or political... | |
 | 1970 - 750 pages
...is exempt from the tax imposed by chapter 1 of the Code unless such property is used predominantly in an unrelated trade or business the income of which is subject to tax under section 511. The term "property used by an organization" means (1) property owned by the organization (whether or... | |
 | 1978 - 838 pages
...Chapter I— Intentai Revenu« Service section 38 property only U such property Is used predominantly in an unrelated trade or business the income of which Is subject to tax under section 511. If the property is debt- financed property (as defined In section 514(0 [], the basis or cost of... | |
 | 1992 - 572 pages
...is exempt from the tax imposed by chapter 1 of the Code unless such property is used predominantly in an unrelated trade or business the income of which is subject to tax under section 511. If such property is debt-financed property as defined in section 514(b), the basis or cost of such... | |
 | United States. Internal Revenue Service - 1963 - 1402 pages
...by this chapter shall be treated as sect inn 38 property only if such property is used predominantly in an unrelated trade or business the income of which is subject to tax under section 511. (5) PROPERTY USED BY GOVERNMENTAL V.NITS. — Property used by the United States, any State or political... | |
 | United States. Congress. Senate. Committee on Finance - 1962 - 1730 pages
...by this chapter shall be treated as section 38 property only if such property is used predominantly in an unrelated trade or business the income of which is subject to tax under section П11. "(5) PROPERTY USED BY GOVEKNMENTAL XÍNITS. — Property used by the United States, any State... | |
 | United States. Internal Revenue Service - 1964 - 1462 pages
...by this chapter shall be treated as section 38 property only if such property is used predominantly in an unrelated trade or business the income of which is subject to tax under section 511. (5) PROPERTY USED BY GOVERNMENTAL UNITS. — Property used by the United States, any State or political... | |
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Property used by an organization (other than a cooperative described In section 521) which Is exempt from the tax Imposed by this chapter... 
