Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and Index

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Division of the Federal Register, the National Archives, 1971
 

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Page 75 - ... Commodities), Department of Agriculture XII Statistical Reporting Service (Agricultural Statistics), Department of Agriculture XIV Commodity Credit Corporation, Department of Agriculture XV Foreign Agricultural Service, Department of Agriculture XVI Consumer and Marketing Service (Food Stamp Program), Department of Agriculture XVII...
Page 21 - unrelated trade or business' means, in the case of any organization subject to the tax imposed by section 511, any trade or business the conduct of which is not substantially related (aside from the need of such organization for income or funds or the use it makes of the profits derived) to the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption under section 501...
Page 41 - Common Trust Fund shall be computed in the same manner and on the same basis as in the case of an individual...
Page 1 - ... no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of any candidate for public office.
Page 5 - Exemption shall not be denied any such association because it has capital stock, if the dividend rate of such stock is fixed at not to exceed the legal rate of interest in the State of incorporation or 8 percent per annum, whichever is greater, on the value of the consideration for which the stock was issued...
Page 12 - ... through the ownership, directly or indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or more of the total value of shares of all classes of stock of the corporation.
Page 34 - ... personal holding company income ; and (2) STOCK OWNERSHIP REQUIREMENT. At any time during the last half of the taxable year more than 50 per centum in value of its outstanding stock is owned, directly or indirectly, by or for not more than five individuals. (b) EXCEPTIONS. The term "personal holding company" does not include (1) A corporation exempt from taxation under section 101.
Page 5 - Neither shall a plan be considered discriminatory within the meaning of such provisions merely because the contributions or benefits of or on behalf of the employees under the plan bear a uniform relationship to the total compensation, or the basic or regular rate of compensation, of such employees, or merely because the contributions or benefits based on that part of an employee's remuneration which is excluded from "wages...
Page v - Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals...
Page 76 - Management and Budget, Office of Manpower Administration Maritime Administration Maritime Administrator, Office of National Shipping Authority Mine Operations Appeals, Board of Mines, Bureau of Monetary Offices, Treasury Department Narcotics and Dangerous Drugs, Bureau of National Aeronautics and Space Administration Federal Procurement Regulations System...

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