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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... "
Description of H.R. 701 ("Computer Contribution Act of 1983"): scheduled for ... - Page 12
by United States. Congress. Joint Committee on Taxation - 1983 - 7 pages
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The Code of Federal Regulations of the United States of America

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...
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The Code of Federal Regulations of the United States of America

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...
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The Code of Federal Regulations of the United States of America

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,...
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The Code of Federal Regulations of the United States of America

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...
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The Code of Federal Regulations of the United States of America

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...
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The Code of Federal Regulations of the United States of America

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...
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Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ...

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...
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Bunker Hill School of Aeronautics, Inc. Hearings ... Feb. 6 ..., Volumes 7-13

United States. Congress. House. Committee on Expenditures in the Executive Departments - 1951 - 862 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 ; * * •" Information has been received from the Internal Revenue Bureau that the letter of March...
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Revenue Act of 1951: Hearings Before the Committee on Finance ..., Parts 1-2

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...
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Internal Revenue Bulletin: Cumulative bulletin, Part 2

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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