Examlex
The activity of exchanging with or renting to other exempt organizations the exempt organization's donor or membership list is not an unrelated trade or business.
Classification
The process of organizing things into categories based on shared characteristics.
Consistent Principle
A fundamental concept that remains uniform and unchanged across different situations or applications.
Exhaustive Exclusions
A principle where all possible alternatives or options are considered and then systematically rejected or excluded until a conclusion is reached.
Consistent Principle
A rule or concept that does not contradict itself and is coherent with other principles within the same theoretical framework.
Q68: Obtaining a positive letter ruling from the
Q77: The MOP Partnership is involved in leasing
Q101: Ridge, Inc., a domestic corporation, reports worldwide
Q111: An eligible § 501(c)(3) organization has made
Q113: On January 2, 2011, Tim loans his
Q114: Tim and Darby are equal partners in
Q120: Distributions of which assets during an S
Q123: The amount of any distribution to an
Q131: LocalCo merges into HeirCo, a non-U.S.entity, in
Q139: Garcia Corporation is subject to tax in