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" Any cemetery corporation chartered solely for burial purposes and not permitted by its charter to engage in any business not necessarily incident to that purpose, is exempt from income tax, provided that no part of its net earnings inures to the benefit... "
Tax Administration: Tax Law Compliance of Churches and Tax-exempt Religious ... - 37. lappuse
autors: United States. General Accounting Office - 1988 - 48 lapas
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Cumulative Bulletin ... Income Tax Rulings, 2. sējums

United States. Bureau of Internal Revenue - 1921 - 778 lapas
...educational institution, which was organized and operated exclusively for educational purposes, uml that no part of its net earnings inures to the benefit of any pri"vate stockholder 01 individual. This defense is asserted under the following exemptions specifically...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 lapas
...charter to engage in any business not necessarily incident to that purpose, is exempt from income tax, provided that no part of its net earnings inures to the benefit of any private shareholder or individual. A cemetery company which fulfills the other requirements of...
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The Federal Reporter, 274. sējums

1922 - 1088 lapas
...educational institution, which was organized and operated exclusively for educational purposes, and that no part of its net earnings inures to the benefit of any private stockholder or individual. This defense is asserted under the following exemptions specifically...
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Cases on Federal Taxation, 1. sējums

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...charter to engage in any business not necessarily incident to that purpose, is exempt from income tax, provided that no part of its net earnings inures to the benefit of any private shareholder or individual. A cemetery company which fulfills the other requirements of...
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Reports of the U.S. Board of Tax Appeals, 6. sējums

United States. Board of Tax Appeals - 1928 - 1560 lapas
...opinion that the petitioner is a corporation organized and operated exclusively for charitable purposes ; that no part of its net earnings inures to the benefit of any private stockholder or individual ; and that it is entitled to the exemption claimed. It was organized,...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 502 lapas
...charter to engage in any business not necessarily incident to that purpose, is exempt from income tax, provided that no part of its net earnings inures to the benefit of any private shareholder or individual. A cemetery company which fulfills the other requirements of...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - 1933 - 452 lapas
...charter to engage in any business not necessarily incident to that purpose, is exempt from income tax, provided that no part of its net earnings inures to the benefit of any private shareholder or individual. A cemetery company which fulfills the other requirements of...
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Regulations 64 Relating to the Capital Stock Tax Under Section 701 of the ...

United States. Bureau of Internal Revenue - 1934 - 76 lapas
...charter to engage in any business not necessarily incident to that purpose, is exempt from the tax, provided that no part of its net earnings inures to the benefit of any private shareholder or individual. A cemetery company which fulfills the other requirements of...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 lapas
...charter to engage in any business not necessarily incident to that purpose, is exempt from income tax, provided that no part of its net earnings inures to the benefit of any private shareholder or individual. A cemetery company which fulfills the other requirements of...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - 1936 - 604 lapas
...charter to engage in any business not necessarily incident to that purpose, is exempt from income tax, provided that no part of its net earnings inures to the benefit of any private shareholder or individual. A cemetery company which fulfills the other requirements of...
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