...described in section 170(b)(l)(A)(ii), ie, an institution which normally maintains a regular faculty and curriculum and normally has a regularly enrolled...its educational activities are regularly carried on. The exclusion is permitted with respect to both full- and part-time students, but is limited to direct...

...an educational institution is an educational organization that normally maintains a regular faculty and curriculum and normally has a regularly enrolled...its educational activities are regularly carried on (see Code sec. I70(b) (1) (A) (ii)). An organization that normally receives a substantial part of its...

...sentence, the term 'school' 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 on." (3) TECHNICAL AMENDMENT.— Paragraph (2) of section 6416(b)...

...of an organization described in Section 501(c)(3) and exempt from income tax under Section 501(a) if such school normally maintains a regular faculty and...educational activities are regularly carried on." We appreciate the opportunity to express our views on this legislation. Respectfully submitted, Rev....

...primary function is the presentation of formal instruction and it normally maintains a regular faculty and curriculum and normally has a regularly enrolled...its educational activities are regularly carried on. The term includes institutions such as primary, secondary, preparatory, or high schools, » » » "...

...primary function is the presentation of formal instruction and it normally maintains a regular faculty and curriculum and normally has a regularly enrolled...its educational activities are regularly carried on. The term includes institutions such as primary, secondary, preparatory, or high schools, and includes...

...defined as: • * * • (2 i An educational organization which normall> 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; 11 QUESTIONS PKE>ENTEI> BY THE APPEAL '...

...* * (2 1 An educational organization which normal!} maintains a regular faculty and curriculum a"° normally has a regularly enrolled body of pupils or students in attendance at the place \\here its educational activities are regularly carried on; 11 QUESTIONS PKEMCNTLI) BY Till: APPKAL...

...mean — (a) an educational organization (within the meaning of sec. 170a>XlXAXii);4 (b) an elementary or secondary school operated as an activity of a tax-exempt...its educational activities are regularly carried on; or (c) a tax-exempt museum or library which is described in section 501(cX3), which is operated by...

...which is not an institution of higher education (as defined in sec. 3304(0); or22 (b) an elementary or secondary school operated as an activity of a tax-exempt...its educational activities are regularly carried on. 4- Time of transfer/original use The transfer must be made within six months after assembly of the...