| 1982 - 28 pages
...high school; (3) provides an educational program for which it awards a bachelor's or higher degree, provides a program which is acceptable for full credit...and (4) is a public or other nonprofit institution. (3) The contribution is made within two years of substantial completion of construction of the property,8... | |
| United States. Congress. Joint Committee on Taxation - 1983 - 16 pages
...awards a bachelor's or higher degree, provides a program which is acceptable for full credit toward a degree, or offers a program of training to prepare...and (4) is a public or other nonprofit institution. 7. Written confirmation The donor corporation must receive a written statement from the donee representing... | |
| United States. Congress. Joint Committee on Taxation - 1983 - 36 pages
...institution so accredited, such term also includes any school which provides not less than a one-year program of training to prepare students for gainful employment in a recognized occupation and which meets the provisions of clauses (1), (2), (4), and (5). For purposes of this subsection, the... | |
| 1998 - 668 pages
...within a reasonable time. (b) Such term also includes any school which provides not less than a one-year program of training to prepare students for gainful employment In a recognized occupation and which meets the provisions of paragraphs (a) (1), (2), (4), and (5) of this section. Such term also... | |
| 1984 - 48 pages
...and universities", and includes both public and private schools (Treas. Reg. sec. UVOA-fKbx 1 )i. 11 Sec. 3304(f) defines "institution of higher education"...and (4) is a public or other nonprofit institution. Computation rules for new credit The fixed floor in computing university basic research expenditures... | |
| |