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" Is to promote such common interest and not to engage in a regular business of a kind ordinarily carried on for profit. It is an organization of the same general class as a chamber of commerce or board of trade. Thus, its activities should be directed... "
Internal Revenue Cumulative Bulletin - Page 440
by United States. Internal Revenue Service - 1981
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - 1933 - 452 pages
...having some common business interest, the purpose of which is to promote such common interest and not to engage in a regular business of a kind ordinarily carried on for profit. It is an organization of the same general class as a chamber of commerce or board of trade. Thus its...
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Regulations 64 Relating to the Capital Stock Tax Under Section 701 of the ...

United States. Bureau of Internal Revenue - 1934 - 76 pages
...having some common business interest, the purpose of which is to promote such common interest and not to engage in a regular business of a kind ordinarily carried on for profit. It is an organization of the same general class as a chamber of commerce or board of trade. Thus its...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...having some common business interest, the purpose of which is to promote such common interest and not to engage in a regular business of a kind ordinarily carried on for profit. It is an organization of the same general class as a chamber of commerce or board of trade. Thus its...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - 1936 - 604 pages
...having some common business interest, the purpose of which is to promote such common interest and not to engage in a regular business of a kind ordinarily carried on for profit. It is an organization of the same general class as a chamber of commerce or board of trade. Thus its...
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The Code of Federal Regulations of the United States of America ..., Book 2

1941 - 1688 pages
...organization of the same general class as a chamber of commerce or board of trade. Thus its activities should be directed to the improvement of business conditions...business of a kind ordinarily carried on for profit evan though the business is conducted on a cooperative basis or produces only sufficient income to...
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The Code of Federal Regulations of the United States of America Having ...

1939 - 1030 pages
...having some common business interest, the purpose of which is to promote such common interest and not to engage in a regular business of a kind ordinarily carried on for profit. It is an organization of the same general class as a chamber of commerce or board of trade. Thus its...
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The Code of Federal Regulations of the United States of America ..., Book 2

1940 - 1806 pages
...having some common business interest, the purpose of which is to promote such common interest and not to engage in a regular business of a kind ordinarily carried on for profit. It is an organization of the same general class as a chamber of commerce or board of trade. Thus its...
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Treasury Decisions Under Internal Revenue Laws ..., Volume 20, Issues 2628-2782

United States. Internal Revenue Service, United States. Office of Commissioner of Internal Revenue - 1921 - 632 pages
...common business interest, which limits its activities to work for such common interest and does not engage in a regular business of a kind ordinarily carried on for profit. Its work need not be similar to that of a chamber of commerce or board of trade. An association engaged...
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Reports of the Tax Court of the United States, Volume 8

United States. Tax Court - 1947 - 1642 pages
...organization of the same general class as a chamber of commerce or board of trade. Thus its activities should be directed to the improvement of business conditions...a regular business of a kind ordinarily carried on lor profit even though the business is conducted on a cooperative basis or produces only sufficient...
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The Code of Federal Regulations of the United States of America

1974 - 484 pages
...organization of the same general class as a chamber of commerce or board of trade. Thus, its activities should be directed to the improvement of business conditions...cooperative basis or produces only sufficient income to be self-sustainĀ§ 1.501(cX7) In?, Is not a business league. An association engaged In furnishing information...
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