...as an association of persons having some common business interest. The activities of the association must be directed to the improvement of business conditions...performance of particular services for individual persons. Rev. Rul. 73-411, 1973-2 CB 180, holds that an organization of the businesses of a one-owner shopping...

...not to engage in a regular business of a kind ordinarily carried on for profit. Its activities should be directed to the improvement of business conditions...performance of particular services for individual persons. The present organization makes loans to credit unions, both solvent and insolvent, that may be used...

...not to engage in a regular business of a kind ordinarily carried on for profit. Its activities should be directed to the improvement of business conditions...performance of particular services for individual persons. The primary effect of the activity described above is to provide the organization's members with an...

...membership in the organization. All of the above factors indicate that the organization's activities are directed to the improvement of business conditions...distinguished from the performance of particular services for its individual members. See Rev. Rul. 71-155, 1971-1 CB 152, and Rev. Rul. 73-452, 1973-2 CB 183. Accordingly,...

...section 1.501(c) (6)-l of the Income Tax Regulations, in part, as an organization whose activities should be directed to the improvement of business conditions...as distinguished from the performance of particular sen-ices for individual persons. Section 1.513-1 (d) (2) of the regulations provides that trade or...

...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. An exempt business league may generally make cash distributions to its members without loss of exemption...

...mutual desire to increase their individual sales and that the activities of such an organization are not directed to the improvement of business conditions of one or more lines of business. It notes particularly that the membership characteristics of such an organization also preclude its...

...CFR § 1.501 (c)(6)-l (1978), states that the activities of a tax exempted business league "should be directed to the improvement of business conditions of one or more lines of busi1 The statute exempts: "Business leagues, chambers of commerce, real-estate boards of trade, or...

...of business as distinguishe) from the performance of particular services for particular persons. Ai organization whose purpose is to engage in a regular business of a kind ordi narily carried on for profit, even though the business is conducted on i cooperative basis or...

...the country, and they are not of the petitioner. Nor can we say that in publishing the magazine 's purpose is to engage in a regular business of a kind ordinarily carried >fit', within the meaning of the regulations. agazine is no mere sales medium. Unlike the catalogs...