SELECT id, Parent.id, noURL__c, Parent.noURL__c
FROM Account
WHERE noURL__c = true

SELECT id, Parent.id, noURL__c, Parent.noURL__c
FROM Account
WHERE Parent.noURL__c = true

SELECT id, Parent.id, noURL__c, Parent.noURL__c
FROM Account
WHERE noURL__c = true OR Parent.noURL__c = true