... an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on... Internal Revenue Bulletin: Cumulative bulletin - Էջ 434United States. Internal Revenue Service - 1967Ամբողջությամբ դիտվող - Այս գրքի մասին
| United States - 1965 - 1110 էջ
...(a) except — (1) a religious organization (other than a trust) ; (2) an educational organization which normally maintains a regular faculty and curriculum...Its educational activities are regularly carried on; (3) an organization which normally receives a substantial part of Its support (exclusive of income... | |
| United States - 1964 - 1098 էջ
...is exempt from income tax under section 501(a), if such school normally maintains a regular faculty and curriculum and normally has a regularly enrolled...its educational activities are regularly carried on. (As amended Pub. L. 86344, § 2 (a) , Sept. 21, 1959, 73 Stat. 617.) AMENDMENTS 1969— Subsec. (a).... | |
| 1995 - 380 էջ
...from income tax under section 501(a), whose primary function is the presentation of formal instruction and which normally maintains a regular faculty and...an activity of an organization described in section 501(c)(3) which is exempt from income tax under section 501 (a), provided such school normally maintains... | |
| 1991 - 384 էջ
...170(b)QXA)(il) describes an "educational organization" as one that normally maintains a regular faculty and curriculum and normally has a regularly enrolled...an activity of an organization described in section 501(cX3) which is exempt from income tax under section SOl(a), provided the primary function of such... | |
| 1981 - 774 էջ
...170(b)(1)(A)(li) describes an "educational organization" as one that normally maintains a regular faculty and curriculum and normally has a regularly enrolled...an activity of an organization described in section 501(c)(3) which is exempt from income tax under section 501(a), provided the primary function of such... | |
| 1985 - 870 էջ
...of formal instruction and which normally maintains a regular faculty and curriculum and normally bu a regularly enrolled body of pupils or students in...an activity of an organization described in section 501(0(3) which is exempt from income tax under section 501 (a), provided such school normally maintains... | |
| 1998 - 672 էջ
...meaning of section l70(b)(l)(A) is one whose primary function is the presentation of formal instruction and which normally maintains a regular faculty and...educational activities are regularly carried on. The term, therefore. Includes institutions such as primary, secondary, preparatory, or high schools, and colleges... | |
| 1971 - 1474 էջ
...of section 170(b) (1) (A) ia. one whose primary function is the presentation of formal Instruction and which, normally maintains a regular faculty and...educational activities are regularly carried on. The term, therefore, includes institutions such as primary, secondary, preparatory, or high schools, and col-.... | |
| 1987 - 620 էջ
...meaning of section 170(b)(l)(A) is one whose primary function is the presentation of formal instruction and which normally maintains a regular faculty and...educational activities are regularly carried on. The term, therefore, includes institutions such as primary, secondary, preparatory, or high schools, and colleges... | |
| 1970 - 750 էջ
...meaning of section 170(b) (1) (A) is one whose primary function is the presentation of formal instruction and which normally maintains a regular faculty and...educational activities are regularly carried on. The term, therefore, includes institutions such as primary, secondary, preparatory, or high schools, and colleges... | |
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