| Bruce R. Hopkins - 2007 - 896 lapas
...more commonly employed when referencing a business league.6 (a) General Principles A court held that a business league is an association of persons having some common business interest; it quickly added, nonetheless, that "[a] ll business leagues are not exempt."7 Those that are tax-exempt... | |
| United States. Internal Revenue Service - 1958 - 1258 lapas
...Regulations 118, made applicable to the 1954 Code by Treasury Decision 6091, CB 1954r-2, 47, holds that a business league is an association of persons having...business of a kind ordinarily carried on for profit and that the activities of such an association should be directed to the improvement of business conditions... | |
| United States. Tax Court - 1982 - 1338 lapas
...one or more of its exempt purposes. According to section 1.501(c)(6)-l, Income Tax Regs., an exempt business league is "an association of persons having...business of a kind ordinarily carried on for profit." To this end, petitioner's articles of incorporation provide that its general function is: to maintain... | |
| 1977 - 552 lapas
...individual. § 1.501(c)(6)-1 Business leagues, chambers of commerce, real estate boards, and boards of trade. A business league is an association of persons having...interest and not to engage in a regular business of (7) Clubs organized and operated exclusively for pleasure, recreation, and other nonprofitable purposes,... | |
| 1970 - 332 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... | |
| United States. Internal Revenue Service - 1959 - 1518 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... | |
| 1966 - 296 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... | |
| |