| Cch Editorial, CCH Editorial - 2006 - 1688 páginas
...or — that is carried on primarily for the convenience of its members, employees, etc., or — that is the selling of merchandise substantially all of...received by the organization as gifts or contributions. Receipts from bingo and other gaming events: A nonprofit organization's income from conducting allowable... | |
| CCH Tax Law Editors - 2008 - 2276 páginas
...organization without compensation, or (iii) 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... | |
| CCH Incorporated - 2007 - 872 páginas
...or university primarily for the convenience of its members, students, etc.; • consists of selling merchandise, substantially all of which has been received by the organization as gifts or contributions; • is a qualified entertainment activity or a qualified convention and trade show activity (Code Sec.... | |
| 1969 - 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 case of — (1) A... | |
| 1970 - 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 case of — (1) A... | |
| United States. Congress. Senate. Committee on Appropriations - 1953 - 386 páginas
...organization primarily for the convenience of its members, students, patients, oflicers, or employees ; or The term "unrelated trade or business" means, in the...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... | |
| 1977 - 552 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. 542)) [TD 7083, 35 FR 19997,... | |
| United States. Congress. Senate. Committee on Finance - 1969 - 1216 páginas
...organization's members, students, patients, officers, or employers; or (3) A trade or business which consists of the selling of merchandise substantially all of which...by the organization as gifts or contributions. The Treasury report proposes the following: (1) The unrelated business income tax would be extended to... | |
| United States. Congress. House. Committee on Ways and Means - 1970 - 1538 páginas
...school cafeteria for students would not be subject to the tax. C. A trade or business which consists of the selling of merchandise substantially all of which...received by the organization as gifts or contributions also would not be considered an unrelated trade or business. For example, income derived by a tax-exempt... | |
| 1966 - 296 páginas
...primarily for the convenience of its members, students, patients, officers, or employees; or (3) Which IB the selling of merchandise, substantially all of which...received by the organization as gifts or contributions. (b) Special rule for trusts. The term "unrelated trade or business" means, in the <;ase of — (1)... | |
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