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 - 1468 pages
...group. Illinois Association of Professional Insurance Agents v. Commissioner, supra, 801 F.2d at 996. improvement of business conditions of one or more...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 - 2000 - 696 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 of one or more lines of business * * * [Sec. 1.501(cX6)-1, Income Tax Regs.] Hence, AISC is classified as an organization which seeks... | |
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