 | 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... | |
 | 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... | |
 | 1966 - 276 pages
...organization which normally maintains a regular faculty and curriculum and normally has a regularly organized body of pupils or students in attendance at the place...its educational activities are regularly carried on; or (d) A charitable organization, or an organization for the prevention of cruelty to children or animals,... | |
 | 1978 - 782 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... | |
 | 1987 - 588 pages
...normally maintains a regular faculty and curriculum and normal's has a regularly enrolled body of pup* or students in attendance at the place where its educational activities are regularly carried on. (c) Retailers excise taxes— W Exemvtion. Section 4057 of the Code pro vides an exemption from the... | |
 | 1974
...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, Walter Elbert Barton - 1950 - 1126 pages
...organization normally maintains a regular faculty and curriculum and normally has a regularly organized body of pupils or students in attendance at the place...its educational activities are regularly carried on; or Sec. 54. (f) (3) which is a charitable organization, or an organization for the prevention of cruelty... | |
 | United States. Congress. Senate. Committee on Finance - 1951 - 1480 pages
...organization which normally maintains a regular faculty and curriculum and normally has a regularly organized body of pupils or students in attendance at the place...its educational activities are regularly carried on, shall not be denied exemption from taxation under section 101 of the Internal Revenue Code on the ground... | |
 | United States. Internal Revenue Service - 1967 - 1450 pages
...organization described in section 501 (c) (3) which is exempt from income tax under 501 (a) of the Code, if such school normally maintains a regular faculty and...its educational activities are regularly carried on. The function of the recruiting office being considered is to supply the seminaries with students. The... | |
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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 where its educational activities are regularly carried on... 
