...the secondary level that maintains a regular facility and curriculum and has a regularly organized body of students, In attendance at the place where...its educational activities are regularly carried on. It does not include postsecondary education facilities. "Shortfall" means the difference between supply...

...213.101 are those organizations which normally maintain a regular faculty and curriculum and which normally have a regularly enrolled body of students in attendance at the place where their educational activities are regularly carried on and which are exempt from Federal income tax...

...§ 22.101 are those organizations which normally maintain a regular faculty and curriculum and which normally have a regularly enrolled body of students in attendance at the place where their educational activities are regularly carried on and which are exempt from Federal income tax...

...§22.101 are those organizations which normally maintain a regular faculty and curriculum and which normally have a regularly enrolled body of students in attendance at the place where their educational activities are regularly carried on and which are exempt from Federal income tax...

...from the provisions of subsection (a) and (b) or both — (A) Educational organizations which normally maintain a regular faculty and curriculum and normally have a regularly enrolled body of pupils or students In attendance at the place where their educational activities are regularly carried...

...of an organization described in section 501 (c) (3) and exempt under section 501 (a), which normally maintain a regular faculty and curriculum and normally have a regularly enrolled body of pupils or students in attendance at the place where their educational activities are carried on. Revenue...

...enacted the excise tax technical changes law which exempted educational organizations "which normally maintain a regular faculty and curriculum and normally have a regularly enrolled body of pupils and students in attendance at the place where their educational activities are regularly carried...

...enacted the excise tax technical changes law which exempted educational organizations "which normally maintain a regular faculty and curriculum and normally have a regularly enrolled body of pupils and students in attendance at the place where their educational activities are regularly carried...

...thereby constituting a regular curriculum, (3) it normally maintains a regular faculty, and (4) it has 9 `ړ Q4JBx, q Vh 2 #Լ j A~ ] / iW U7L J e&d +йn WV lq f2 "k 2a | 8 : Q \w` 2 Ǵ ݲ b p See Rev. Rul. 69-492, CB 1969-2, 36. Compare Rev. Rul. 64-128, CB 1964-1 (Parti), 191. Since this organization...

...substituted for that of section 151 (e) (4) and also requires a regular faculty and curriculum and the loss is the excess of the adjusted basis over...Section 1001 (b) of the Code defines the amount rea United States-Poland Income Tax Convention1 Convention signed at Washington October 8, 1974; Ratification...