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" Fraternal beneficiary societies, orders, or associations, (a) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system... "
Regulations No. 33 (rev.) Governing the Collection of the Income Tax Imposed ... - Page 51
by United States. Internal Revenue Service - 1916 - 199 pages
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Cases Decided in the United States Court of Claims ... with ..., Volume 149

United States. Court of Claims, Audrey Bernhardt - 1962 - 964 pages
...individual." Id., §101 exempted from tax: "(3) Fraternal beneficiary societies, orders, or associations (A) operating under the lodge system or for the exclusive...fraternity itself operating under the lodge system ; • • •" 33 Findings of Fact parts worked any legally significant change in Rahke's status as...
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Cases Decided in the Court of Claims of the United States, Volume 93

United States. Court of Claims - 1941 - 858 pages
...expenses upon the death of a member, and there is no testimony to show that said association operated under the lodge system or for the exclusive benefit...fraternity itself operating under the lodge system, plaintiff is not exempt from income taxes under section 103 (3) of the Revenue Act of 1028 and the...
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Cases Decided in the Court of Claims of the United States, Volume 66

United States. Court of Claims - 1929 - 868 pages
..."Fraternal beneficiary societies: A fraternal beneficiary society is exempt from tax only if operated under the ' lodge system,' or for the exclusive benefit of the members of a society so operating. ' Operating under the lodge system ' means carrying on its activities under a...
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Statutes of the United States of America

United States - 1917 - 706 pages
...provi- Fraireii sions of this section all amounts paid as dues or fees to a fraternal etc., exempt. beneficiary society, order, or association, operating...fraternity itself operating under the lodge system, and providing for the payment oí life, sick, accident, or other benefits to the members of such society,...
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The Record of Sigma Alpha Epsilon, Volume 37

1917 - 444 pages
...That there shall be exempted from the provisions of this section all amounts paid as dues or fees to a fraternal beneficiary society, order, or association,...fraternity itself operating under the lodge system and providing for the payment of life, sick, accident, or other benefits to the members of such society,...
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The Federal Reporter

1925 - 1124 pages
...order, or association or their dependents." The issue therefore becomes: First, is the plaintiff a fraternal beneficiary society, order, or association operating under the lodge system; or, is the plaintiff a fraternal beneficiary society, order, or association operating for the exclusive...
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Customs Tariff Act, October 3, 1913: With Alphabetical Schedule and ...

Downing, R. F., & co - 1913 - 686 pages
...capital stock represented by shares, or to fraternal beneficiary societies, orders, or associations operating under the lodge system or for the exclusive...fraternity itself operating under the lodge system, and providing for the payment of life, sick, accident, and other benefits to the members of such societies,...
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United States Tariff Customs Administration and Income Tax Law: Approved ...

United States - 1913 - 454 pages
...capital stock represented by shares, or to fraternal beneficiary societies, orders, or associations operating under the lodge system or for the exclusive...fraternity itself operating under the lodge system, and providing for the payment of life, sick, accident, and Other benefits to the members of such societies,...
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The Income Tax Law of the United States of America: Analyzed and Clarified

Albert Henry Walker - 1913 - 126 pages
...capital stock represented by shares, or to fraternal beneficiary societies, orders, or associations operating under the lodge system, or for the exclusive...fraternity itself operating under the lodge system and providing for the payment of life, sick, accident, and other benfits to the members of such societies,...
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The Tariff Act of October 3, 1913, on Imports Into the United States, with Index

United States - 1913 - 660 pages
...capital stock represented by shares, or to fraternal beneficiary societies, orders, or associations operating under the lodge system or for the exclusive...fraternity itself operating under the lodge system, and providing for the payment of life, sick, accident, and other benefits to the members of such societies,...
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