Internal Revenue Bulletin:  2004-51 

December 20, 2004 


Table of Contents

Rev. Rul. 2004-112 Rev. Rul. 2004-112

Internet activities. In one situation, the Internet activities conducted by a trade association described in section 501(c)(6) of the Code on a special supplementary section of its Internet website do not constitute unrelated trade or business under section 513(a), because such activities meet the exception for qualified convention and trade show activity under section 513(d)(3)(B). However, in a second situation, the Internet activities of another trade association do not meet the section 513(d)(3)(B) exception.

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