 | United States, Walter Elbert Barton - 1953 - 708 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. Congress. Senate. Appropriations Committee - 1953 - 388 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. Internal Revenue Service - 1968 - 938 pages
...number of employees involved. Section 513 of the Code defines the term "unrelated trade or business" as 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. Internal Revenue Service - 1968 - 1034 pages
...(both profit and nonprofit). Section 513 of the Code defines the term "unrelated trade or business" as any trade or business the conduct of which is not...the profits derived) to the exercise or performance of such organization of its charitable, educational, or other purpose or function constituting the... | |
 | United States. Congress. Senate. Committee on Appropriations - 1953 - 860 pages
...or business" means, in I he 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. Congress. House. Committee on Ways and Means - 1959 - 860 pages
...imposed Federal income tax upon such portion of the net income of exempt organizations as derived from any trade or business — • the conduct of which...the exercise or performance by such organization of its * * * purpose or function constituting the basis for its exemption * * *. In these added sections... | |
 | United States. Congress. House Ways and Means - 1959 - 866 pages
...imposed Federal income tax upon such portion of the net income of exempt organizations as derived from any trade or business — the conduct of which is...the exercise or performance by such organization of its * * * purpose or function constituting the basis for its exemption * * *. In these added sections... | |
 | United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 pages
...trade or business" means, in the case of any organization subject to the tax imposed by section 511, puted in accordance with regulations prescribed by...his delegate, under any of the following methods: its charitable, educational, or other purpose or function constituting the basis for its exemption... | |
 | 1961 - 566 pages
...trade or business" means, in the case of any organization subject to the tax imposed by section 511, 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. Renegotiation Board - 1962 - 284 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... | |
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Unrelated trade or business — (a) General rule. The term "unrelated trade or business" means. in the case of any organization subject to the tax imposed by section 511, any trade or business the conduct of which is not substantially related (aside from... 
