 | United States. Tax Court - 1987 - 1584 páginas
...facilities, or by snack bars, for the convenience of its members at their usual place of employment; or (3) which is the selling of merchandise, substantially...received by the organization as gifts or contributions. ******* (c) ADVERTISING, ETC, ACTIVITIES.— For purposes of this section, the term "trade or business"... | |
 | United States. Tax Court - 1986 - 1142 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. Section 513(c) provides that "the term 'trade or business' includes any activity which is carried on... | |
 | United States. Renegotiation Board - 1973 - 472 páginas
...described in section 101(6), or in the case of a college or university described in section 421(b)(l) (B), by the organization primarily for the convenience...income under the section for the purpose of section 162(g) (1), any trade or business regularly carried on by such trust by a partnership of which it is... | |
 | 1974 - 562 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...has been received by the organization as gifts or constributlons. (b) Special rule for trusts. The term "unrelated trade or business" means, in the case... | |
 | 1975 - 478 páginas
...facilities, or by snack bars, for the convenience of ita members at their usual places of employment: or (3) Which is the selling of merchandise, substantially...of which has been received by the organization as glfta or constrlbutlona. (b) Special rule for trusts. The term "unrelated trade or business" means.... | |
 | 1967 - 300 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 )... | |
 | 1971 - 332 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 ease of— (1) A... | |
 | 1968 - 292 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 - 332 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... | |
 | 1977 - 534 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... | |
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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... 
