 | 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... | |
 | 1995 - 380 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... | |
 | 1988 - 552 pages
...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... | |
 | 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... | |
 | 1978 - 780 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 trie plac* where its educational activities art regularly carried on. The term also includes a school... | |
 | 1974 - 484 pages
...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... | |
 | 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.... | |
 | United States. Internal Revenue Service - 1964 - 744 pages
...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... | |
| |
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... 
