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 32.
15. lappuse
... term " charitable contribution " ger 1 1 Code sec . 501 ( c ) ( 3 ) has its origin in sec . 32 of the provided for the exemption from income tax of " corpor ciations organized and conducted solely for charitable purposes " ( Tariff Act ...
... term " charitable contribution " ger 1 1 Code sec . 501 ( c ) ( 3 ) has its origin in sec . 32 of the provided for the exemption from income tax of " corpor ciations organized and conducted solely for charitable purposes " ( Tariff Act ...
23. lappuse
... term " racially nondiscrim students " was defined to mean that the school ad any race to all the rights , privileges , programs , a ally accorded or made available to students at the school does not discriminate on the basis of race i ...
... term " racially nondiscrim students " was defined to mean that the school ad any race to all the rights , privileges , programs , a ally accorded or made available to students at the school does not discriminate on the basis of race i ...
67. lappuse
... terms applies only to actions by the Service ( in compliance with court orders or other August 22 , 1978. The revocation of the tax exemp Jones University occurred in 1970 , and the Ashbro does not prevent the Service or the Treasury ...
... terms applies only to actions by the Service ( in compliance with court orders or other August 22 , 1978. The revocation of the tax exemp Jones University occurred in 1970 , and the Ashbro does not prevent the Service or the Treasury ...
83. lappuse
... terms connected by a disju given separate meanings , unless the context dictat Equally clear from the separate references in ... term was used in law ) in order to receive tax - exempt status . " Prin School Foundation v . United States ...
... terms connected by a disju given separate meanings , unless the context dictat Equally clear from the separate references in ... term was used in law ) in order to receive tax - exempt status . " Prin School Foundation v . United States ...
84. lappuse
... term " charitable " in its common - law sense . As Lord McNaug observed in Commissioners of Income Tax v . Pemsel ... terms would have been included in the first . Such an interpretation of the word " charitable " in Section 501 ( c ) ...
... term " charitable " in its common - law sense . As Lord McNaug observed in Commissioners of Income Tax v . Pemsel ... terms would have been included in the first . Such an interpretation of the word " charitable " in Section 501 ( c ) ...
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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.