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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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The Code of Federal Regulations of the United States of America

1970 - 322 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 -sustaining, is not a business league. An association engaged in furnishing information to prospective...
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Reports of the Tax Court of the United States, Volume 8

United States. Tax Court - 1947 - 1416 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 -sustaining, is not a business league. [See Regulations 103, sec. 19.101(7)-! and Regulations...
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Bulletin, Issues 53-61

1942 - 1160 pages
...concerning the exemption of business leagues as taken from page 234 of Income Tax Regulations 103 : "An organization whose purpose is to engage in a regular...cooperative basis or produces only sufficient income to be aelf-ftwstaining, is not a business league." [Italics added.] 136. The first part of the sentence seems...
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Internal Revenue Bulletin

United States. Internal Revenue Service - 1958 - 1258 pages
...business of a kind ordinarily carried on for profit and that the activities of such an association should be directed to the improvement of business conditions...performance of particular services for individual persons. It is shown that the sole activity of the instant orgainzation is conducting an annual trade show....
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The Code of Federal Regulations of the United States of America

1966 - 296 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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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 - 1986 - 336 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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USCG Authorizations and Load Lines: Hearing Before the ..., Volumes 73-77

United States. Congress. Senate. Committee on Commerce, Science, and Transportation. Subcommittee on Merchant Marine - 1986 - 74 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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The Code of Federal Regulations of the United States of America

1970 - 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...
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The Code of Federal Regulations of the United States of America

1969 - 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...
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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 - 368 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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