 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1963 - 938 pages
...is a business of a kind ordinarily carried on for profit. Section 101 of the Code provides that an organization operated for the primary purpose of carrying...trade or business for profit shall not be exempt under any paragraph of such section on the ground that all of its profits are payable to one or more organizations... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1959 - 1028 pages
...on its educational activities. However, the subsidiary organization is not exempt from tax If It Is operated for the primary purpose of carrying on a trade or business which would be an unrelated trade or business (that is, unrelated to exempt activities) If regularly... | |
 | United States - Law - 1953 - 1744 pages
...dividends, refunds, or rebates, are attributable to patronage occurring before the close of such year. An any paragraph of this section on the ground that all of its profits are payable to one or more organizations... | |
 | Administrative law - 1960 - 880 pages
...July 9, 1958] § 1.502 Statutory provisions; feeder organizations. SEC. 502. Feeder organizations. An organization operated for the primary purpose of carrying...exempt under section 501 from taxation. For purposes oí this section, the term "trade or business" shall not Include the rental by an organization of Its... | |
 | Administrative law - 1972 - 692 pages
...the primary purpose of carrying on a trade or business for profit shall not be exempt from taxation under section 501 on the ground that all of its profits are payable to one or more organizations exempt from taxation under section 501. (b) Special rule. For purposes of this section, the term "trade or... | |
 | Administrative law - 1974 - 484 pages
...Statutory provisions; feeder organizations. SEC. 502. Feeder organizations. — (a) General rule. An organization operated for the primary purpose of carrying...a trade or business for profit shall not be exempt from taxation under section 501 on the ground that all of its profits are payable to one or more organizations... | |
 | Administrative law - 1973 - 476 pages
...the primary purpose of carrying on a trade or business for profit shall not be exempt from taxation under section 501 on the ground that all of its profits are payable to one or more organizations exempt from taxation under section 501. (b) Special rule. For purposes of this section, the term "trade or... | |
 | Administrative law - 1971 - 324 pages
...542) ) [TD 7083, 36 FR 19997, Dec. 31, 1970] § 1.502—1 Feeder organizations. (a) In the case of an organization operated for the primary purpose of carrying on a trade or business for profit, exemption is not allowed under section 501 on the ground that all the profits of § 1.502-1 such organization... | |
 | Administrative law - 1988 - 552 pages
...on its educational activities. However, the subsidiary organization is not exempt from tax if it is operated for the primary purpose of carrying on a trade or business which would be an unrelated trade or business (that is, unrelated to exempt activities) if regularly... | |
 | Administrative law - 1986 - 610 pages
...on its educational activities. However, the subsidiary organization is not exempt from tax if it is operated for the primary purpose of carrying on a trade or business which would be an unrelated trade or business (that is, unrelated to exempt activities) if regularly... | |
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An organization operated for the primary purpose of carrying on a trade or business for profit... 
