unrelated trade or business

(e)In the case of a hospital described in section 170(b)(1)(A)(iii), the term “unrelated trade or business” does not include the furnishing of one or more of the services described into one or more hospitals described in section 170(b)(1)(A)(iii) if—


26 USC § 513(e)

Scoping language

None: Default is title Scope
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