 | United States - 1953 - 1744 páginas
...substantially all the work in carrying on such trade or business is performed for the organization this section for the purposes of section 162 (g) (1), any trade or business regularly carried on by... | |
 | 1971 - 324 páginas
...described in section 501 (c) (3) or in the case of a college or university described In section 511 (a) (2) (B), by the organization primarily for the convenience...received by the organization as gifts or contributions. (b) Special rule for trusts. The term "unrelated trade or business" means, In the case of — (1) A... | |
 | 1972 - 692 páginas
...facilities, or by snack bars, for the convenience of its members at their usual places of employment; or (3) Which is the selling of merchandise, substantially...received by the organization as gifts or contributions. (b) Special rule for trusts. The term "unrelated trade or business" means. in the case of — (1) A... | |
 | 1973 - 476 páginas
...facilities, or by snack bars, for the convenience of Us members at their usual places of employment; or (3) Which is the selling of merchandise, substantially...has been received by the organization as gifts or constributions. (b) Special rule for trusts. The term "unrelated trade or business" means, In the case... | |
 | 1974 - 484 páginas
...trade or business Is performed for the organization without compensation, or (3) Any trade or business which is the selling of merchandise, substantially...received by the organization as gifts or contributions. (Sec. 502 as amended by sec. 121 (b) (7) , Tax Reform Act 1969 (83 Stat. 642) ) [Т.О. 7083. 35 VS..... | |
 | 1998 - 620 páginas
...organization without compensation, or (ill) Any trade or business (such as a thrift shop) which consists of the selling of merchandise, substantially all of which...received by the organization as gifts or contributions. For purposes of the exception described in subdivision (i) of this subparagraph, if the rents derived... | |
 | 2003 - 620 páginas
...students, patients, officers, or employees; or (3) Any trade or business which consists of selling merchandise, substantially all of which has been received by the organization as gifts or contributions. An example of the operation of the first of the exceptions mentioned above would be an exempt orphanage... | |
 | 1994 - 578 páginas
...students, patients, officers, or employees; or (3) Any trade or business which consists of selling merchandise, substantially all of which has been received by the organization as gifts or contributions. An example of the operation of the first of the exceptions mentioned above would be an exempt orphanage... | |
 | United States. Congress. Senate. Appropriations Committee - 1953 - 388 páginas
...substantially all the work in carrying on such trade or business is performed for the organization without compensation ; or (2) which is carried on,...computing its unrelated business net income under this section for the purpose of section 162 (g) (1), any trade or business regularly carried on by... | |
 | United States, Walter Elbert Barton - 1953 - 708 páginas
...organization primarily for the convenience of its members, students, patients, officers, or employees; or The term "unrelated trade or business" means, in the...computing its unrelated business net income under this section for the purposes of section 162 (g) (1), any trade or business regularly carried on by... | |
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... or (3) Which is the selling of merchandise, substantially all of which has been received by the organization as gifts or contributions. (b) Special rule for trusts. The term "unrelated trade or business... 
