Legislation to Deny Tax Exemption to Racially Discriminatory Private Schools: Hearing Before the Committee on Finance, United States Senate, Ninety-seventh Congress, Second Session, February 1, 1982U.S. Government Printing Office, 1982 - 283 lappuses |
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1.5. rezultāts no 75.
3. lappuse
... Treasury and Justice Depar release that was , in effect , an admission that the IRS had tres territory when it attempted to define legitimate tax - exemp They conceded that the Code did not explicitly authorize den for racial ...
... Treasury and Justice Depar release that was , in effect , an admission that the IRS had tres territory when it attempted to define legitimate tax - exemp They conceded that the Code did not explicitly authorize den for racial ...
12. lappuse
... Treasury Department's announcement on the same day , requ Supreme Court to vacate , as moot , the judgments of the Fo cuit in the Bob Jones University and Goldsboro Christian Inc. cases . The Government's Memorandum stated that the ...
... Treasury Department's announcement on the same day , requ Supreme Court to vacate , as moot , the judgments of the Fo cuit in the Bob Jones University and Goldsboro Christian Inc. cases . The Government's Memorandum stated that the ...
13. lappuse
... Treasury ob Jones x - exempt employ- Treasury certain schools to pro- ganiza- 22 ( D.C. ) , cert . 4th Cir . II . RECENT DEVELOPMENTS RELATING TO MINISTRATION'S POSITION ON THE TAX STATUS OF CERTAIN PRIVATE SCHOOLS Treasury ...
... Treasury ob Jones x - exempt employ- Treasury certain schools to pro- ganiza- 22 ( D.C. ) , cert . 4th Cir . II . RECENT DEVELOPMENTS RELATING TO MINISTRATION'S POSITION ON THE TAX STATUS OF CERTAIN PRIVATE SCHOOLS Treasury ...
14. lappuse
... Treasury has initiated the necess : to grant petitioner Goldsboro Christian Schools tax - exemp under section 501 ( c ) ( 3 ) of the Code , and to refund to it feder security and unemployment taxes in dispute . " The Memorand stated ...
... Treasury has initiated the necess : to grant petitioner Goldsboro Christian Schools tax - exemp under section 501 ( c ) ( 3 ) of the Code , and to refund to it feder security and unemployment taxes in dispute . " The Memorand stated ...
16. lappuse
... Treasury may exempt by reg ( sec . 508 ) . An organization seeking recognition of exempt status under 501 is required to file an application with the District Direc Internal Revenue for the district where the principal place of b or ...
... Treasury may exempt by reg ( sec . 508 ) . An organization seeking recognition of exempt status under 501 is required to file an application with the District Direc Internal Revenue for the district where the principal place of b or ...
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Administration Administration's admissions policy Ashbrook Amendment Attorney August 22 authority to deny basis of race believe bill Bob Jones University certiorari CHAIRMAN charitable church Commissioner EGGER committee Cong CONGRE CONGRESS THE LIBRARY congressional Connally constitutional December December 15 decision deductions deny tax exemptions deny tax-exempt status Department of Justice District Court educational exempt status exemptions to private Federal financial assistance Federal public policy filed Fourth Circuit Government grant Green Internal Revenue Code Internal Revenue Service interpretation issue January Jones and Goldsboro Justice Department legislative history LIBRARY OF CONGRESS Memorandum nondiscrimination position practice racial discrimination private schools purposes question racially discriminatory policy regulations Revenue Act Revenue Procedure Revenue Ruling revoke REYNOLDS Schmults Secretary MCNAMAR section 501 Senator DANFORTH Senator GRASSLEY Senator MOYNIHAN Service's Stat statement status to private statutory Supp Supreme Court tion Trent Lott U.S. Supreme Court United violate WALLISON White House
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116. lappuse - ... Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not...
161. lappuse - And here this principle is given special force by the equally venerable principle that the construction of a statute by those charged with its execution should be followed unless there are compelling indications that it is wrong, especially when Congress has refused to alter the administrative construction.
84. lappuse - Charity' in its legal sense comprises four principal divisions: trusts for the relief of poverty; trusts for the advancement of education; trusts for the advancement of religion; and trusts for other purposes beneficial to the community, not falling under any of the preceding heads.
157. lappuse - No appropriation shall be reported in any general appropriation bill, or be in order as an amendment thereto, for any expenditure not previously authorized by law, unless in continuation of appropriations for such public works and objects as are already in progress.
128. lappuse - Unrelated, trade or business (a) General rule. The term "unrelated trade or business" means, in the case of any organization subject to the tax imposed by section 511, any trade or business the conduct of which is not substantially related (aside from the need of such organization for income or funds or the use it makes of the profits derived) to the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption...
121. lappuse - The exemption from taxation of money or property devoted to charitable and other purposes is based upon the theory that the Government is compensated for the loss of revenue by its relief from financial burden which would otherwise have to be met by appropriations from public funds, and by the benefits resulting from the promotion of the general welfare.
85. lappuse - ... organized and operated exclusively for the mutual benefit of their members, nor to any corporation or association organized and operated exclusively for religious, charitable, scientific, or educational purposes, no part of the net income of which inures to the benefit of any private stockholder or individual...
78. lappuse - This opinion will be certified to the Secretary of the Treasury, the Secretary of Agriculture, and the Secretary of Commerce and Labor to prepare the regulation in accordance herewith under the pure food law and to the Secretary of the Treasury and the Commissioner of Internal Revenue to prepare the proper regulation under the internal revenue law.
139. lappuse - In Its generally accepted legal sense and Is, therefore, not to be construed as limited by the separate enumeration In section 501(c)(3) of other taxexempt purposes which may fall within the broad outlines of "charity" as developed by Judicial decisions.
27. lappuse - gist of the question of standing" is whether the party seeking relief has "alleged such a personal stake in the outcome of the controversy as to assure that concrete adverseness which sharpens the presentation of issues upon which the court so largely depends for illumination of difficult constitutional questions.