 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 440by United States. Internal Revenue Service - 1981Full view - About this book
 | United States. Tax Court - 1989 - 1448 pages
...F.2d at 996. The pertinent regulations also provide that a business league's exempt activities "should be directed to the improvement of business conditions...performance of particular services for individual persons." Sec. 1.501(c)(6)-l, Income Tax Regs. Several courts have held that the activities that generate the... | |
 | United States. Tax Court - 1978 - 1134 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... | |
 | United States. Tax Court - 1983 - 1248 pages
...business of a kind ordinarily conducted for a profit. (5) Its activities should be directed toward the improvement of business conditions of one or more lines of business as opposed to the performance of particular services for individual persons. (6) Its net earnings, if... | |
 | 1975 - 476 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...ordinarily carried on for profit, even though the business le conducted on a cooperative basis or produces only sufficient income to be self-sustainIng. is not... | |
 | 1975 - 478 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...particular services for individual persons. An organization whoso purpose is to engage in a regular business of a kind ordinarily carried on for profit, even though... | |
 | 1972 - 332 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... | |
 | 1971 - 332 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... | |
 | United States. Congress. House. Committee on House Administration - 1976 - 240 pages
...of commerce, organized to promote and improve business conditions In that line of commerce and not to engage In a regular business of a kind ordinarily carried on for profit, and no part of the net earnings of which Inures to the benefit of any member. (b> Prohibition. Nothing... | |
 | 1967 - 300 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... | |
 | 1949 - 774 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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