Since any organization which is exempt from Federal income tax under the provisions of section 101 of the Internal Revenue Code also is exempt from the capital stock tax pursuant to the express provisions of section 1201 (a) (1) of the Internal Revenue... Government Competition with and Assistance to Business: Hearings Before ... - Page 578by United States. Congress. House. Select Committee on Small Business, United States. Congress. House. Select Committee on Small Business. Subcommittee No. 2 - 1948 - 681 pagesFull view - About this book
| United States. Congress. Senate. Committee on Finance - 1944 - 1198 pages
...internal revenues for your district in order that their effect upon your exempt status may be determined. Since any organization which is exempt from Federal...provisions of section 1201 (a) (1) of the Internal Bevenue Code, you wiU not be required to file capital-stock tax returns for future years so long as... | |
| United States. Congress. House. Committee on Ways and Means - 1948 - 1352 pages
...di*lmnwia*nU, etc., on thi-t form, u ren,tiired by law of err ry organization which ia exempt from tax under the provisions of section 101 of the Internal Revenue Code, excepting only a (1) religious onar'icaiton exempt under section 101 (0); (2) educational ontanizAiicn... | |
| United States. Internal Revenue Service - 1954 - 1182 pages
...Rul. 54-566 butions or gifts by individuals. (Also Section 23 (q), Section 39.23 (q)-l.) A foundation which is exempt from Federal income tax under the provisions of section 101(6) of the Internal Revenue Code of 1939, 823^78'— 54 2 ' received contributions from donors which... | |
| United States. Congress. House. Committee on Ways and Means - 1960 - 468 pages
...otherwise unrelated members who are exempt from Federal income tax as charitable organizations, is Itself exempt from Federal income tax under the provisions of section 101 of the Internal Revenue Code. The purposes of the instant organization are to secure for hospitals and other charitable institutions... | |
| United States. Congress. House. Committee on Foreign Affairs - 1966 - 160 pages
...internal revenue for your district in order that their effect upon your exempt status may be determined. Since any organization which is exempt from Federal...the Internal Revenue Code also is exempt from the capital stock tax pursuant to the express provisions of section 1201 (a) (1) of the Internal Revenue... | |
| United States. Tax Court - 1954 - 1200 pages
...4, paragraph 6 of the Tax Law of the State of New York. The respondent has ruled that the Foundation is "* * * exempt from Federal income tax under the provisions of Section 101 (8) of the Internal Revenue Code as an organization not organized for profit but operated exclusively... | |
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