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" ... not to engage in a regular business of a kind ordinarily carried on for profit. 1t is an organization of the same general class as a chamber of commerce or board of trade. Thus, its activities should be directed to the improvement of business conditions... "
Cases Decided in the United States Court of Claims ... with Report of ... - 785. lappuse
autors: United States. Court of Claims, Audrey Bernhardt - 1956
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Internal Revenue Cumulative Bulletin, 2. izdevums

United States. Internal Revenue Service - 1972 - 624 lapas
...1.501(c)(6)-l of the Income Tax Regulations defines a business league as an association of persons having a ). APPLICATION OF STATE LAWS §179.52 State regulations....Payment of tax under Federal law confers no privilege to While some of the society's activities are charitable or educational, the activities cited in paragraphs...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1971 - 816 lapas
...1.501(c)(6)-l of the Income Tax Regulations defines a business league as an association of persons having a common business interest, the purpose of which is...a regular business of a kind ordinarily carried on (or profit. Its activities should be directed to the improvement of business conditions of one or more...
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Internal Revenue Cumulative Bulletin, 2. daļa

United States. Internal Revenue Service - 1976 - 720 lapas
...or individual. Section 1.501 (c) (6) -1 of the Income Tax Regulations defines a business league as an association of persons having some common business...purpose of which is to promote such common interest and to improve conditions in one or more lines of business. Rev. Rul. 74-147, 1974-1 CB 136, and the decision...
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Internal Revenue Cumulative Bulletin, 1. izdevums

United States. Internal Revenue Service - 1981 - 808 lapas
...whether there is a subSection 1.501(c)(6)-l of the regulations provides that a chamber of commerce is an association of persons having some common business...interest, the purpose of which is to promote such common business interest and not to engage in a regular business of a kind ordinarily carried on for profit....
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1974
...shareholder or individual. Section 1.501(c)(6)-l of the Income Tax Regulations defines a business league as an association of persons having some common business...purpose of which is to promote such common interest. Its activities should be directed towards the improvement of business conditions in one or more lines...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1973
...shareholder or individual. Section 1.501(c)(6)-l of the Income Tax Regulations defines a business league as an association of persons having some common business...interest, the purpose of which is to promote such interest and not to engage in a regular business of a type ordinarily carried on for profit. It is...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1978 - 636 lapas
...from the performance of particular services for individual persons. An organization whose purpose is to engage in a regular business of a kind ordinarily carried on for profit, even though the business is conducted on a cooperative basis or produces only sufficient income to...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1979 - 664 lapas
...Commissioner undertook to define its meaning by regulation. The initial definition was the following: "A business league is an association of persons having some common business interest, which limits its activities to work for such common interest and does not engage in a regular business...
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Internal Revenue Cumulative Bulletin, 2. izdevums

United States. Internal Revenue Service - 1974 - 624 lapas
...1.501(c)(6)-l of the Income Tax Regulations defines a business league as an association of persons having a common business interest, the purpose of which is to promote such common interest. Section 1.501 (c)(3)-l(d)(l)(ii) of the regulations provides that an organization is not organized...
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Internal Revenue Cumulative Bulletin, 2. izdevums

United States. Internal Revenue Service - 1975 - 652 lapas
...Section 1.501(c) (6)-l of the regulations defines a business league as an association of persons having a common business interest, the purpose of which is to promote such common interest. The scope of the term "agricultural" for purposes of section 501 (c) (5) of the Code should be confined...
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