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" States or any of its possessions, and if no part of their net earnings inures to the benefit of any private shareholder or individual ; or (5) a domestic fraternal society, order, or association, operating under the lodge system, but only if such contributions... "
Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ... - Page 6
by United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 385 pages
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 pages
...part of their net earnings inures to the benefit of any private shareholder or individual; or (e) a fraternal society, order or association, operating...for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. For a discussion of...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 pages
...part of their net earnings inures to the benefit of any private shareholder or individual; or (E) a fraternal society, order, or association, operating...combined does not exceed 15 per centum of the taxpayer's net income as computed without the benefit of this paragraph, except that if in the taxable year and...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...which inures to the benefit of any private stockholder or individual, or to a trustee or trustees, or a fraternal society, order, or association operating...only if such contributions or gifts are to be used within the United States by such trustee or trustees, or by such fraternal society, order, or association,...
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A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 pages
...which inures to the benefit of any private stockholder or individual, or to a trustee or trustees, or a fraternal society, order, or association operating...only if such contributions or gifts are to be used by such trustee or trustees, or by such fraternal society, order, or association, exclusively for religious,...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 pages
...which inures to the benefit of any private stockholder or individual, or to a trustee or trustees, or a fraternal society, order, or association operating...only if such contributions or gifts are to be used by such trustee or trustees, or by such fraternal society, order, or association, exclusively for religious,...
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The State Department Reports of the State of New York, Volume 33, Issues 258-269

New York (State) - 1925 - 800 pages
...which inures to the benefit of any private stockholder or individual, or to a trustee or trustees, or a fraternal society, order, or association operating...only if such contributions or gifts are to be used by such trustee or trustees, or by such fraternal society, order, or association, exclusively for religious,...
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Inheritance and Estate Taxes

Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 pages
...inures to the 'benefit of any private stockholder or individual, or to a trustee or trustees, or a fraternal society, order, or association operating...only if such contributions or gifts are to be used by such trustee or trustees', or by such fraternal society, order, or association, exclusively for...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...which inures to the benefit of any private stockholder or individual, or to a trustee or trustees, or a fraternal society, order, or association operating...only if such contributions or gifts are to be used within the United States by such trustee or trustees, or by such fraternal society, order, or association,...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 pages
...part of their net earnings inures to the benefit of any private shareholder or individual; or (E) a fraternal society, order, or association, operating...combined does not exceed 15 per centum of the taxpayer's net income as computed without the benefit of this paragraph, except that if in the taxable year and...
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Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...part of their net earnings inures to the benefit of any private shareholder or individual; or (5) a fraternal society, order, or association, operating...combined does not exceed 15 per centum of the taxpayer's net income as computed without the benefit of this subsection. Such contributions or gifts shall be...
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