 | United States. Internal Revenue Service - 1962 - 976 pages
...imary 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 heplace where its educational activities are regularly carried on. The fact that an organization may... | |
 | United States. Congress. House. Committee on Interior and Insular Affairs - 1962 - 132 pages
...is exempt from income tax under section 501 (a), if such school normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance the place where Its educational activities are regularly carried on." "SEC. 4494. CROSS REFERENCE.... | |
 | United States. Congress. House. Committee on Interior and Insular Affairs - 1962 - 954 pages
...is exempt from income tax under section 501 (a), if such school normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance the place where its educational activities are regularly carried on." "SEC. 44»4. CROSS REFERENCE.... | |
 | United States. Internal Revenue Service - 1963 - 1264 pages
...which is exempt from income tax under section 501 (a) and which normally maintains a regular faculty 4 2 its educut ional activities are regularly carried on. The term also includes a school operated as an... | |
 | United States. Congress. House. Committee on Ways and Means - 1964 - 960 pages
...school operated rs an activity of tho exempt organization, normally maintains a regular faculty ai. .; curriculum and normally has a regularly enrolled body of pupils or students in -.^tondance at the place whore its educational activities ore regularly carried on. Tho undersigned... | |
 | United States. Congress. House. Committee on Ways and Means - 1968 - 418 pages
...institution may now be exempt from the domestic transportation tax provided it "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." (See section 4294 of Internal Revenue Code)... | |
 | United States. Internal Revenue Service - 1965 - 1150 pages
...exempt from income tax under section 501 (a) of the Code and 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. This section further provides that the term also includes... | |
 | United States. Internal Revenue Service - 1973
...is exempt from income tax under section 501 (a), if such school 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. The fact that the community development corporation has... | |
 | United States. Internal Revenue Service - 1978 - 372 pages
...the term 'school' means an educational organization which normally maintains a regular faculty ana curriculum and normally has a regularly enrolled body...pupils or students in attendance at the place where its educational activities are carried on." (3) TECHNICAL AMENDMENT. — Paragraph (2) of section 6416... | |
 | 1969 - 232 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... | |
| |
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... 
