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The term business enterprise, in general, includes the active conduct of a trade or business including any activity that is regularly carried on for the production of income from the sale of goods or the performance of services and that constitutes an unrelated trade or business under section 513 of the Code.  The term does not include a functionally related business, a trade or business that obtains at least 95 percent of its gross income from passive sources, or program-related investments.

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