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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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Coast Guard Oversight: Hearings Before the Subcommittee on Coast Guard and ...

United States. Congress. House. Committee on Merchant Marine and Fisheries. Subcommittee on Coast Guard and Navigation - 1981 - 642 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. ...An organization whose purpose is to engage in a regular business of a kind ordinarily carried on...
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Offshore Safety: Hearing Before the Subcommittee on Panama Canal/Outer ...

United States. Congress. House. Committee on Merchant Marine and Fisheries. Subcommittee on Panama Canal/Outer Continental Shelf - 1983 - 248 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. . . . An organization whose purpose is to engage in a regular business of a kind ordinarily carried...
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Coast Guard miscellaneous: hearings before the Subcommittee on Coast ..., Part 1

United States. Congress. House. Committee on Merchant Marine and Fisheries. Subcommittee on Coast Guard and Navigation - 1983 - 556 pages
...common interest and not to engage in a regular business of a kind ordinarily carried on for profit. ...An organization whose purpose is to engage in a regular business of a kind ordinarily carried on tor profit even though the business is conducted on a cooperative basis or produces only sufficient...
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Coast Guard Authorizations: Hearing Before the Committee on Commerce ...

United States. Congress. Senate. Committee on Commerce, Science, and Transportation - 1984 - 84 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. . . . An organization whose purpose is to engage in a regular business of a kind ordinarily carried...
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Coast Guard Miscellaneous: Hearings Before the Subcommittee on Coast Guard ...

United States. Congress. House. Committee on Merchant Marine and Fisheries. Subcommittee on Coast Guard and Navigation - 1985 - 356 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. . . . An organization whose purpose is to engage in a regular business of a kind ordinarily carried...
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Tax-exempt Status of Private Schools: Hearing Before the ..., Volume 4

United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight - 1986 - 320 pages
...having a 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. While some of the society's activities are charitable or educational, the activities cited in paragraphs...
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Coast Guard Oversight: Roles and missions ... drug interdiction and military ...

United States. Congress. House. Committee on Merchant Marine and Fisheries. Subcommittee on Coast Guard and Navigation - 1986 - 340 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 protit. ... An organization whose purpose is to engage in a regular business of a kind ordinarily carried...
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Unrelated Business Income Tax: Hearings Before the Subcommittee on ..., Part 3

United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight - 1988 - 662 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. A trade association is the most common form of a business league. Typically, a trade association's...
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Reports of the Tax Court of the United States, Volume 92

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...
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Reports of the Tax Court of the United States, Volume 114

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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