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" ... as initiation fees to such a club or organization, if such fees amount to more than $10, or if the dues or membership fees (not including initiation fees) of an active resident annual member are in excess of $10 per year : such taxes to be paid by... "
Federal Excise Tax Structure: Hearings, Eighty-eighth Congress, 2d Session - 959. lappuse
autors: United States. Congress. House. Committee on Ways and Means - 1964
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Cases Decided in the United States Court of Claims ... with ..., 113. sējums

United States. Court of Claims, Audrey Bernhardt - 1949 - 832 lapas
...annual member are in excess of $10 per year. (2) Initiation fees. — A tax equivalent to 11 per centum of any amount paid as initiation fees to such a club...or membership fees, not including initiation fees, of an active resident annual member are in excess of $10 per year. • • * * • (b) By whom paid....
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Cases Decided in the Court of Claims of the United States, 95. sējums

United States. Court of Claims - 1942 - 868 lapas
...organization, if the dues or fees of an active resident annual member are in excess of $25 per year ; or "(2) As initiation fees to such a club or organization,...or membership fees, not including initiation fees, of an active resident annual member are in excess of $25 per year. "(b) Such taxes shall be paid by...
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Cases Decided in the Court of Claims of the United States, 69. sējums

United States. Court of Claims - 1930 - 854 lapas
...member are in excess of $10 per year) to any social, athletic, or sporting club or organization; or (b) as initiation fees to such a club or organization,...to more than $10, or if the dues or membership fees Opinion of the Court (not including initiation fees) of an active resident annual member are in excess...
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Cases Decided in the Court of Claims of the United States, 55-62. sējumi

United States. Court of Claims - 1927 - 902 lapas
...the terms of the statute? The statute provides for the payment of a " tax equivalent to 10 per centum of any amount paid * * * as initiation fees to such...organization, if such fees amount to more than $10." In this case the amount paid by the plaintiff was the sum of $250 for one share, par value $250, of...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 lapas
...member are in excess of $10 per year) to any social, athletic, or sporting club or organization; or (b) as initiation fees to such a club or organization,...or membership fees (not including initiation fees) of an active resident annual member are in excess of $10 per year : such taxes to be paid by the person...
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Federal Taxes: Complete Digest of the Revenue Law, Fixing the Rates for 1918 ...

Ewell D. Moore - 1919 - 44 lapas
...athletic, or sporting club or organization, is 10% of the amount paid; or as initiation fees to such club or organization, if such fees amount to more...or membership fees (not including initiation fees) of an active resident annual member are over $10 a year; these taxes to be paid by the person paying...
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Pamphlets, 35. sējums

Irving National Bank, New York - 1920 - 150 lapas
...member are in excess of $10 per year) to any social, athletic, or sporting club or organization; or (b) as initiation fees to such a club or organization,...or membership fees (not including initiation fees) of an active resident annual member are in excess of $10 per year; such taxes to be paid by the person...
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - 1920 - 1052 lapas
...member are in excess of $10 per year) to any social, athletic, or sporting club or organization; or (b) as initiation fees to such a club or organization,...or membership fees (not including initiation fees) of an active resident annual member are in excess of $10 per year ; such taxes to be paid by the person...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920 - 1064 lapas
...member are in excess of $10 per year) to any social, athletic, or sporting club or organization ; or (b) as initiation fees to such a club or organization,...or membership fees (not including initiation fees) of an active resident annual member are in excess of $10 per year ; such taxes to be paid by the person...
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The Federal Statutes Annotated: Containing All the Laws of the ..., 2. sējums

United States - 1920 - 1054 lapas
...member are in excess of $10 per year) to any social, athletic, or sporting club or organization; or (b) T F7 b Y .-O 3 q ߢ 甧 %=yF u P G Xѳ'uN0& س...kD 0f{M Q+ A u [ˌ mԁ ` 䈱 = E of an active resident annual member are in excess of $10 per year ; such taxes to be paid by the person...
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