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" school bus' means any automobile bus substantially all the use of which is in transporting students and employees of schools. For purposes of the preceding sentence, the term 'school' means an educational organization which normally maintains a regular... "
Description of H.R. 701 ("Computer Contribution Act of 1983"): scheduled for ... - Page 12
by United States. Congress. Joint Committee on Taxation - 1983 - 7 pages
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The Code of Federal Regulations of the United States of America

1995
...employees of schools. A school is any educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled...pupils or students in attendance at the place where its educational activities are carried on. Tax-exempt schools, taxable schools, and a private contractor...
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Code of Federal Regulations: Containing a Codification of Documents of ...

2002 - 346 pages
...employees of schools. A school is any educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled...pupils or students in attendance at the place where its educational activities are carried on. Tax-exempt schools, taxable schools, and a private contractor...
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The Code of Federal Regulations of the United States of America

1986 - 918 pages
...primary function is the presentation of formal instruction and which normally maintains a regular faculty and curriculum and normally has a regularly enrolled...body of pupils or students in attendance at the place «here its educational activities are regularly carried on. The term also includes a school operated...
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The Code of Federal Regulations of the United States of America

1988
...organization (other than a trust); (ii) 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 26 CFR Ch. I (4-1-88 Edition) where its educational activities are regularly carried on; (iii) An organization...
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The Code of Federal Regulations of the United States of America

1978
...primary function is the presentation of formal instruction and which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at trie plac* where its educational activities art regularly carried on. The term also includes a school...
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The Code of Federal Regulations of the United States of America

1974
...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; and (B) Any other class of organizations with...
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Internal Revenue Bulletin: Cumulative bulletin, Part 1

United States. Internal Revenue Service - 1968 - 938 pages
...(A) (ii) of the Code, because it has as its primary function the presentation of formal instruction. It normally maintains a regular faculty and curriculum...and normally has a regularly enrolled body of pupils and students in attendance at the place where its educational activities are regularly carried on....
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Internal Revenue Bulletin: Cumulative bulletin, Part 1, Volume 1

United States. Internal Revenue Service - 1964
...appointed to write papers presenting background material ; and (3) the organization does not normally have a regularly enrolled body of pupils or students in attendance at the place where the activities are carried on, since the "students" in this instance are prominent men and women from...
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Technical Amendments to Internal Revenue Code: Hearings Before a ...

United States. Congress. House. Committee on Ways and Means, United States. Congress. House. Committee on Ways and Means. Subcommittee on Internal Revenue Taxation - 1956 - 520 pages
...or association of churches; an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled...pupils or students in attendance at the place where its educational activities are carried on regularly ; or a hospital the principal purposes or functions...
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Technical Amendments to Internal Revenue Code

United States. Congress. House. Committee on Ways and Means - 1956 - 520 pages
...or association of churches; an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled...pupils or students in attendance at the place where its educational activities are carried on regularly ; or a hospital the principal purposes or functions...
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