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
| 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... | |
| 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... | |
| 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... | |
| 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.... | |
| 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... | |
| 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... | |
| 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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