 | United States. Internal Revenue Service - 1970 - 744 pages
...within a larger aggregate of similar activities or within a larger complex of other endeavors which is related (aside from the need of such organization...or the use it makes of the profits derived) to the exempt purposes of the organization." These exceptions are intended to make it clear that certain types... | |
 | United States. Tax Court - 1989 - 1448 pages
...carrying on of such trade or business." Section 513(a) in turn defines "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. Tax Court - 1975 - 1272 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. Tax Court - 1987 - 1584 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. Tax Court - 1986 - 1142 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 profits derived) to the exercise or performance of such organization of its charitable, educational, or other purpose or function constituting the... | |
 | United States. Tax Court - 1988 - 1400 pages
...the income therefrom is not subject to the unrelated business income tax if the trade or business is "substantially related (aside from the need of such...the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption... | |
 | United States. Tax Court - 1971 - 1470 pages
...Imposed by section 511, any trade or business the conduct of which Is not substantially related (nslde from the need of such organization for Income or funds...profits derived) to the exercise or performance by soch organization of Its charitable, educational, or other purpose or function constituting the basis... | |
 | United States. Tax Court - 1984 - 1120 pages
...any trade or business the conduct of which is not substantially related (aside from the need of the organization for income or funds or the use it makes...the profits derived) to the exercise or performance of the organization's exempt purpose or function. Therefore, gross income of an exempt organization... | |
 | 1971 - 782 pages
...which is not substantially related (aside from the need of such organization for income or funds or MlC use it makes of the profits derived) to the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis for its 3xemptlon... | |
 | 1972 - 332 pages
...trade or business" 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...the exercise or performance by such organization of its charitable, educational or other purpose or function constituting the basis for its exemption under... | |
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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... 
