| 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... | |
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