CHAPTER TWENTY-FOUR
Unrelated Business Activities
§ 24.2 Definition of Trade or Business
*(b) Requirement of Profit Motive
(h) Real Estate Development Activities
*(j) Concept of Investment Plus
§ 24.3 Definition of Regularly Carried On
(c) Fundraising and Similar Activities
§ 24.4 Definition of Substantially Related
(f) Related Business Activities
*(g) Unrelated Business Activities
§ 24.5 Contemporary Applications of Unrelated Business Rules
(b) Health Care Providers (v-1) Administrative Services
*(q) Other Organizations' Exempt Functions
*(a) Passive Income in General
*(i) General Rules
(ii) Controlled Foreign Corporation Income
*(m) Small Business Corporations Rules
§ 24.12 Unrelated Debt-Financed Income
(d) Exempt Function Borrowing (New)
*§ 24.15 College and University Compliance Project
§ 24.2 DEFINITION OF TRADE OR BUSINESS
(a) General Principles
p. 637, n. 34. Insert following existing text:
The sweep of this definition reflects a much earlier observation by the Supreme Court ...
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