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" ... (1) The recipient was selected without any action on his part to enter the contest or proceeding; and (2) The recipient is not required to render substantial future services as a condition to receiving the prize or award. "
Reports of the Tax Court of the United States - Page 411
by United States. Tax Court - 1967
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Official Gazette, Volume 82, Issues 30-32

Philippines - 1986 - 492 pages
...earned from deposits maintained with a bank under the expanded foreign currency deposit system. (E) Prizes and awards made primarily in recognition of...artistic, literary, or civic achievement but only if: (i) the recipient was selected without any action on his part to enter the contest or proceeding; and...
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Official Gazette, Volume 81, Issues 47-52

Philippines - 1985 - 756 pages
...added to paragraph (c) (7) of Section 29 of the National Internal Revenue Code to read as follows: "[1] the recipient was selected without any action on his part to enter the contest or proceeding ; and "[2] the recipient is not requited to render substantial future services as a condition...
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United States Code, Volume 6

United States - 1965 - 1110 pages
...amounts received as prizes and awards. (b) Exception. Gross income does not include amounts received as prizes and awards made primarily in recognition of...without any action on his part to enter the contest or proceeding ; and (2) the recipient is not required to render substantial future services as a condition...
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United States Code, Volume 25; Volume 33

United States - 1989 - 1462 pages
...deduction, 26 Basis for filing returns, 26 $ 6012 Qualified tuition reductions. 26 § 117 Received in recognition of religious, charitable, scientific,...educational, artistic, literary, or civic achievement, 26 § 74 Annuities, 26 § 5 61, 72 Coordination with provisions concerning disability payments, exclusions...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970 - 750 pages
...amounts received as prizes and awards. (b) Exception. Gross income does not include amounts received as prizes and awards made primarily in recognition of...without any action on his part to enter the contest or proceeding; and (2) The recipient is not required to render substantial future services as a condition...
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The Code of Federal Regulations of the United States of America

1972 - 852 pages
...amounts received as prizes and awards. (b) Exception. Gross income does not Include amounts received as prizes and awards made primarily In recognition of...without any action on his part to enter the contest or proceeding; and (2) The recipient Is not required to render substantial future services as a condition...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1968 - 1618 pages
...amounts received as prizes and awards. (b) Exception. Gross Income does not include amounts received as prizes and awards made primarily in recognition of...without any action on his part to enter the contest or proceeding; and (2) The recipient is not required to render substantial future services as a condition...
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The Code of Federal Regulations of the United States of America

1978 - 838 pages
...amounts received as prizes and awards. (b) Exception. Gross Income does not include amounts received as prizes and awards made primarily in recognition of...without any action on his part to enter the contest or proceeding; and (2) The recipient is not required to render substantial future services as a condition...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971 - 1474 pages
...amounts received as prizes and awards. (b) Exception. Gross Income does not Include amounts received as prizes and awards made primarily In recognition of...without any action on his part to enter the contest or proceeding; and (2) The recipient Is not required to render substantial future services as a condition...
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The Code of Federal Regulations of the United States of America

1967 - 676 pages
...Gross Income does not Include amounts received as prizes and awards made primarily In recognition oí religious, charitable, scientific, educational, artistic,...without any action on his part to enter the contest or proceeding; and (2) The recipient is not required to render substantial future services as a condition...
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