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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... "
General Explanation of the Tax Reform Act of 1986: (H.R. 3838, 99th Congress ... - Page 33
1987 - 1379 pages
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Technical Amendments to Internal Revenue Code: Hearings Before a ...

United States. Congress. House. Committee on Ways and Means, United States. Congress. House. Committee on Ways and Means. Subcommittee on Internal Revenue Taxation - 1956 - 520 pages
...or association of churches; 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 regularly ; or a hospital the principal purposes or functions...
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Technical Amendments to Internal Revenue Code: Hearings Before a ...

United States. Congress. House. Committee on Ways and Means, United States. Congress. House. Committee on Ways and Means. Subcommittee on Internal Revenue Taxation - 1956 - 522 pages
...or association of churches; 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 regularly ; or a hospital the principal purposes or functions...
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Cases Decided in the United States Court of Claims ... with ..., Volume 135

United States. Court of Claims, Audrey Bernhardt - 1957 - 1100 pages
...University 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. 5. New York University is a nonsectarian institution which does not receive financial support from...
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Internal Revenue Bulletin

United States. Internal Revenue Service - 1959 - 1390 pages
...tax under section 501 (a), provided such school normally maintains a regular faculty and curriculm HER DO (c) Retailers excise taxes — (1) Exemption. — Section 4057 of the Code provides an exemption from...
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Federal Statutes on the Availability of Information

United States. Congress. House. Committee on Government Operations - 1960 - 312 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 (3) which is a charitable organization, or an organization for the prevention of cruelty to children...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1961 - 566 pages
...organization (other than a trust) ; (2) An educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled...its educational activities are regularly carried on; (3) An organization which normally receives a substantial part of its support (exclusive of income...
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 pages
...is exempt from income tax under section 501 (a), if such school normally maintains a regular faculty SEC. 4295. CROSS REFERENCE TO GENERAL ADMINISTRATIVE PROVISIONS. See Subtitle F for administrative...
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Internal Revenue Bulletin

United States. Internal Revenue Service - 1962 - 976 pages
...imary 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 heplace where its educational activities are regularly carried on. The fact that an organization may...
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Land Conservation Fund: Hearings Before the Committee on Interior and ...

United States. Congress. House. Committee on Interior and Insular Affairs - 1962 - 132 pages
...is exempt from income tax under section 501 (a), if such school normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance the place where Its educational activities are regularly carried on." "SEC. 4494. CROSS REFERENCE....
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The Code of Federal Regulations of the United States of America

1966 - 284 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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