Administration's Change in Federal Policy Regarding the Tax Status of Racially Discriminatory Private Schools: Hearing Before the Committee on Ways and Means, House of Representatives, Ninety-seventh Congress, Second Session, February 4, 1982U.S. Government Printing Office, 1982 - 703 lappuses |
No grāmatas satura
6.–10. rezultāts no 100.
29. lappuse
... Service's hand , and permit the Service to issue guidelines as to whether private schools will be considered discrim- inatory . These guidelines would enable the Service to achieve even- handed enforcement of the tax laws , and would ...
... Service's hand , and permit the Service to issue guidelines as to whether private schools will be considered discrim- inatory . These guidelines would enable the Service to achieve even- handed enforcement of the tax laws , and would ...
32. lappuse
... Service's position since 1970 without providing additional guidance and with- out resolving the First Amendment issue that is before the Supreme Court in the Bob Jones and Goldsboro Christian Schools cases . o Asked the Supreme Court to ...
... Service's position since 1970 without providing additional guidance and with- out resolving the First Amendment issue that is before the Supreme Court in the Bob Jones and Goldsboro Christian Schools cases . o Asked the Supreme Court to ...
37. lappuse
... support the Service's inter- pretation that the law does not permit nonreligious private schools which discriminate to maintain tax exemption . The Green court was not faced with the specific issue of whether the Service has the ...
... support the Service's inter- pretation that the law does not permit nonreligious private schools which discriminate to maintain tax exemption . The Green court was not faced with the specific issue of whether the Service has the ...
40. lappuse
... U.S. ( October 13 , 1981 ) . These cases , along with the dictum in Green concerning religious schools , provide clear support for the Service's interpretation that Section 501 ( c ) ( 3 ) does not permit a discriminatory private school ...
... U.S. ( October 13 , 1981 ) . These cases , along with the dictum in Green concerning religious schools , provide clear support for the Service's interpretation that Section 501 ( c ) ( 3 ) does not permit a discriminatory private school ...
44. lappuse
... Service The Administration's statement that the Service's denial of exemption to discriminatory schools was an attempt to " govern through administrative fiat " has called into question the fundamental integrity of the tax system . This ...
... Service The Administration's statement that the Service's denial of exemption to discriminatory schools was an attempt to " govern through administrative fiat " has called into question the fundamental integrity of the tax system . This ...
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
action administration administration's admissions policy Ashbrook Amendment Attorney August 22 basis of race believe Bob Jones University certiorari Chairman ROSTENKOWSKI charitable contributions Committee common law Cong Congress congressional Connally constitutional court of appeals decision declaratory judgment deductible deny tax exemptions deny tax-exempt status Department of Justice discriminatory private schools district court EGGER enacted enforce exempt status federal filed Fourth Circuit Goldsboro Christian Schools grant Green injunction intent Internal Revenue Code Internal Revenue Service interpretation intervenors issue January Jones and Goldsboro Justice Department legislative history litigation MCNAMAR Mississippi petitioner position public policy purposes question racial discrimination racial segregation racially discriminatory private racially discriminatory schools RANGEL regulations religious Revenue Act revenue procedures Revenue Ruling REYNOLDS SCHMULTS Section 501 segregated segregated academies Senate Service's SHANNON Stat statement statutory Supp supra Supreme Court Tank Truck THROWER tion Treasury Department Trent Lott United violate Wallison
Populāri fragmenti
672. lappuse - Subsequent legislation declaring the intent of an earlier statute is entitled to great weight in statutory construction. 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.
639. lappuse - Are used to a substantial degree for purposes or functions other than those constituting...
91. 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.
548. 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...
382. lappuse - Secretary or his delegate. * * * (c) Charitable contribution defined. — For purposes of this section, the term "charitable contribution" means a contribution or gift to or for the use of...
545. lappuse - An organization may be educational even though it advocates a particular position or viewpoint so long as it presents a sufficiently full and fair exposition of the pertinent facts as to permit an individual or the public to form an independent opinion or conclusion.
289. lappuse - No part of the net earnings of which Inures to the benefit of any private shareholder or individual; and (D) No substantial part of the activities of which is carrying on propaganda, or otherwise attempting to Influence legislation.
533. 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.
567. 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...
181. lappuse - 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 on...