 | United States. Congress. Senate. Committee on Finance - 1969 - 1876 pages
...Section 201(a) (1 ) (B) (ii). speaks of an organization "which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at a place where its educational activities are regularly carried on." While we can clearly meet the tests... | |
 | United States. Internal Revenue Service - 1974 - 624 pages
...describes an "educational organization" as an organization that normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance where its educational activities are regularly carried on. Sections 4057(b), 4221 (d) (5), and 4294(b)... | |
 | United States. Congress. House. Committee on Ways and Means - 1969 - 1618 pages
...primary function is the presentation of formal instruction ""I *hich normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in tendance at the place where its educational activities are regulai carried on." Thus, "a recognized... | |
 | United States. Internal Revenue Service - 1976 - 720 pages
...educational organizations as those 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. By operating in the m.inner described above,... | |
 | United States. Internal Revenue Service - 1973 - 824 pages
...of the Code describes an educational organization as one which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or studens in attendance at the place where its educational activities are regularly carried on. By conducting... | |
 | United States. Internal Revenue Service - 1975 - 652 pages
...the regulations provides that an organization is described in section 170(b){l) (A) (ii) of the Code if its primary function is the presentation of formal instruction and it otherwise fits the description contained in that section. Since the organization's primary activity... | |
 | United States. Internal Revenue Service - 1978 - 630 pages
...Tax Regulations provides that an organization is described in section 170(b) (1) (A) (u) of the Code ɥD('T % ̦A& [ ]! @ G _ ! _ \֝ [ sh 3 p )@ otherwise fits the description contained in that section. The organization's primary function is the... | |
 | 1972 - 528 pages
...ruling) has not been withdrawn or revoked. The exempt organization normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the placewhere its educational activities are regularly carried on. The undersigned understands that thefraudulent... | |
 | 1974 - 562 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... | |
 | 1978 - 1208 pages
...sentence, the term 'school1 means 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 o»." (3) TECHNICAL AMENDMENT. — Paragraph (2) of section... | |
| |
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... 
