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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... "
Internal Revenue Bulletin: Cumulative bulletin - Página 249
por United States. Internal Revenue Service - 1968
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United States Code, Volumen3

United States - 1953 - 1744 páginas
...or business" means, in the case of any organization subject to the tax imposed by section 421 (a) , , by such organization of Its charitable, educational, or other purpose or function constituting the...
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United States Code, Volumen6

United States - 1965 - 1110 páginas
...considered a business lease if — (i) such lease is entered into primarily for purposes which are substantially related (aside from the need of such...organization for income or funds or the use it makes of the rents derived) to the exercise or performance by such organization of its charitable, educational,...
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Military Renegotiation Regulations Under the Renegotiation Act of 1948

United States. Military Renegotiation Policy and Review Board - 1955 - 514 páginas
...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 profits derived) to the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the...
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The Code of Federal Regulations of the United States of America

1974 - 484 páginas
...of any organization subject to the taz Imposed by section 611, any trade or business the conduct oí which Is not substantially related (aside from the...the profits derived) to the exercise or performance by such organization of Its charitable, educational, or other purpose or function constituting the...
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The Code of Federal Regulations of the United States of America

1969 - 324 páginas
...of any organization subject to the tax Imposed by section 511, any trade or business the conduct oí which Is not substantially related (aside from the...the profits derived) to the exercise or performance by such organization of Its charitable, educational, or other purpose or function constituting the...
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The Code of Federal Regulations of the United States of America

1971 - 324 páginas
...trade or business" means, in the case of any organization subject to the tax Imposed by section 611, any trade or business the conduct of which Is not...such organization for Income or funds or the use It malees of the profits derived) to the exercise or performance by such organization of Its charitable,...
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The Code of Federal Regulations of the United States of America

1992 - 584 páginas
...tax imposed by section 1, any trade or business the conduct which is not substantially related side from the need of such organization for income or funds...the profits derived) to the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the...
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The Code of Federal Regulations of the United States of America

1988 - 552 páginas
...shall not be considered a business lease if such lease is entered into primarily for a purpose which is substantially related (aside from the need of such...organization for income or funds, or the use it makes of the rents derived) to the exercise or performance by such organization of its charitable, educational,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1980 - 682 páginas
...furnishing does not contribute importantly to the accomplishment of such organization's exempt purposes (aside from the need of such organization for income...funds or the use it makes of the profits derived), the support received from such furnishing will be considered "rents" or "interest" and therefore will...
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The Code of Federal Regulations of the United States of America

1960 - 880 páginas
...shall not be considered a business lease if such lease is entered into primarily for a purpose which is substantially related (aside from the need of such...organization for income or funds, or the use it makes of the rents derived) to the exercise or performance by such organization of its charitable, educational,...
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