 | United States. Internal Revenue Service - 1962 - 786 pages
...must be at an educational institution which normally maintains a regular faculty and curriculum and has a regularly organized body of students in attendance at the place where its educational activities are conducted. Exchange students engaged in study or research in the United... | |
 | 1997 - 1110 pages
...means only an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly organized body of students...place where its educational activities are carried on. See section 151(e)(4) and regulations thereunder. (c) Fellowship grant. A fellowship grant generally... | |
 | 1978 - 838 pages
...mean* only an educational institution which normally maintains a regular faculty and curriculum and normally has a regularly organized body of students...place where its educational activities are carried on. [Sec. 151 as amended by sees. 801 and 941(b). Tax Refona Act 1969 (83 Stat. 675. 726)] CT.D. 6500.... | |
 | 1992 - 1036 pages
...means only an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly organized body of students...place where its educational activities are carried on. See section 151(e)(4) and regulations thereunder. (c) Fellowship grant A fellowship grant generally... | |
 | 1971 - 1474 pages
...means only an educational Institution which normally maintains a regular faculty and curriculum and normally has a regularly organized body of students...place where its educational activities are carried on. § 1.151—1 Deductions for personal exemptions. (a) In general. (1) In computing taxable income, an... | |
 | 1967 - 676 pages
...means only an educational Institution which normally maintains a regular faculty and curriculum and normally has a regularly organized body of students...place where its educational activities are carried on. § 1.151—1 Deductions for personal exemptions. (a) In general. (1) in computing taxable Income, an... | |
 | 1970 - 750 pages
...means only an educational institution which normally maintains a regular faculty and curriculum and normally has a regularly organized body of students...place where its educational activities are carried on. See section 151 (e) (4) and regulations thereunder. (c) Fellowship grant. A fellowship grant generally... | |
 | 1988 - 974 pages
...organization which normally maintains a regular faculty and curriculum and normally has a regularly organlzed body of students in attendance at the place where its educational activities are carried on. See section 151(e)(4) and regulations thereunder. (c) Fellowship grant. A fellowship grant generally... | |
 | 1975 - 404 pages
...educational institution up through the secondary level that maintains a regular facility and curriculum and has a regularly organized body of students, In attendance at the place where its educational activities are regularly carried on. It does not include postsecondary education facilities.... | |
 | United States. Internal Revenue Service - 1968 - 1034 pages
...requirements of section 151 (e) (4), that is, if it normally maintains a regular faculty and curriculum and normally has a regularly organized body of students...place where its educational activities are carried on, and, further, if it does not engage in on-the-job training. See Revenue Ruling 58-338, CB 1958-2, 54,... | |
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... (C) service performed by an individual under the age of 22 who is enrolled at a nonprofit or public educational institution which normally maintains a regular faculty and curriculum and normally has a regularly organized body of students in attendance... 
