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" 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... "
Description of Tax Bills (S.1857 and S.2165): Scheduled for a Joint Hearing ... - Page 22
1984 - 13 pages
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The Code of Federal Regulations of the United States of America ..., Book 2

1939 - 1522 pages
...organization which normally maintains a regular faculty and curriculum and normally has a regularly organized j [ 2 } 8 \U Jh , @ tGHs 1y( U( 2M ...U0fn gF7tz@L 9 1x ֞4E8 I _ HkI 2 0L,7^ $I + r or (4) It is a charitable organization, or an organization for the prevention of cruelty to children...
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United States Code, Volume 3

United States - 1953 - 1744 pages
...organization normally maintains a regular faculty and curriculum and normally has a regularly organized n this section, IB an officer of the Treasury Department....1018. Addition to the tax in case of delinquent ret or (3) which is a charitable organization, or an organization for the prevention of cruelty to children...
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United States Code, Volume 2

United States - 1964 - 1098 pages
...organization normally maintains a regular faculty and curriculum and normally has a regularly organized body of pupils or students in attendance at the place...its educational activities are regularly carried on; or a school operated as an activity of an organization described in section 501 (c) (3) which is exempt...
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United States Congressional Serial Set, Issue 10878

1944 - 1344 pages
...organization normally maintains a regular faculty and curriculum and normally has a regularly organized body of pupils or students in attendance at the place...its educational activities are regularly carried on ; or "(3) which is a charitable organization, or an organization for the prevention of cruelty to children...
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Government Competition with and Assistance to Business: Hearings ..., Volume 1

United States. Congress. House. Select Committee on Small Business, United States. Congress. House. Select Committee on Small Business. Subcommittee No. 2 - 1948 - 700 pages
...(6), if it normally maintains a regular faculty and curriculum and normally has a regularly organized body of pupils or students in attendance at the place...its educational activities are regularly carried on; (3) charitable organization, or an organization for the prevention of cruelty to children or animals,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1998 - 706 pages
...(1) Educational organization. An educational organization is described in section 17(Xb)(l)(A)(ii) if its primary function is the presentation of formal...educational activities are regularly carried on. The term Internal Revenue Service, Treasury includes institutions such as primary, secondary, preparatory, or...
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The Code of Federal Regulations of the United States of America

1998 - 672 pages
...(1) Educational organization. An educational organization is described in section 170(b)(l)(A)(ii) if its primary function is the presentation of formal...educational activities are regularly carried on. The term Internal Revenue Service, Treasury Includes Institutions such as primary, secondary, preparatory, or...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1995 - 728 pages
...(1) Educational organization. An educational organization is described in section 170(b)(l)(A)(li) if its primary function is the presentation of formal...educational activities are regularly carried on. The terra includes institutions such as primary, secondary, preparatory, or high schools, and colleges...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1980 - 488 pages
...(I) Educational organization. An educational organization is described in section 170(b)(1)(A)(ii) if its primary function is the presentation of formal...place where its educational activities are regularly Chapter I — Int. Rev. Serv., Dept. of th« Tr«a». carried on. The term includes institutions such...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971 - 1474 pages
...function is the presentation of formal Instruction and which, normally maintains a regular faculty and curriculum and normally has a regularly enrolled...educational activities are regularly carried on. The term, therefore, includes institutions such as primary, secondary, preparatory, or high schools, and col-....
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