| United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...part of their net earnings inures to the benefit of any private shareholder or individual; or (e) a fraternal society, order or association, operating...for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. For a discussion of... | |
| John F. Sherwood - Income tax - 1925 - 206 pages
...part of their net earnings inures to the benefit of any private shareholder or individual; or (E) a fraternal society, order, or association, operating...combined does not exceed 15 per centum of the taxpayer's net income as computed without the benefit of this paragraph, except that if in the taxable year and... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...which inures to the benefit of any private stockholder or individual, or to a trustee or trustees, or a fraternal society, order, or association operating...only if such contributions or gifts are to be used within the United States by such trustee or trustees, or by such fraternal society, order, or association,... | |
| Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1925 - 1550 pages
...which inures to the benefit of any private stockholder or individual, or to a trustee or trustees, or a fraternal society, order, or association operating...only if such contributions or gifts are to be used by such trustee or trustees, or by such fraternal society, order, or association, exclusively for religious,... | |
| Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...which inures to the benefit of any private stockholder or individual, or to a trustee or trustees, or a fraternal society, order, or association operating...only if such contributions or gifts are to be used by such trustee or trustees, or by such fraternal society, order, or association, exclusively for religious,... | |
| New York (State) - Administrative courts - 1925 - 800 pages
...which inures to the benefit of any private stockholder or individual, or to a trustee or trustees, or a fraternal society, order, or association operating...only if such contributions or gifts are to be used by such trustee or trustees, or by such fraternal society, order, or association, exclusively for religious,... | |
| Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - Inheritance and transfer tax - 1926 - 1082 pages
...inures to the 'benefit of any private stockholder or individual, or to a trustee or trustees, or a fraternal society, order, or association operating...only if such contributions or gifts are to be used by such trustee or trustees', or by such fraternal society, order, or association, exclusively for... | |
| Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...which inures to the benefit of any private stockholder or individual, or to a trustee or trustees, or a fraternal society, order, or association operating...only if such contributions or gifts are to be used within the United States by such trustee or trustees, or by such fraternal society, order, or association,... | |
| Eric Louis Kohler - Income tax - 1927 - 618 pages
...part of their net earnings inures to the benefit of any private shareholder or individual; or (E) a fraternal society, order, or association, operating...combined does not exceed 15 per centum of the taxpayer's net income as computed without the benefit of this paragraph, except that if in the taxable year and... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...part of their net earnings inures to the benefit of any private shareholder or individual; or (5) a fraternal society, order, or association, operating...combined does not exceed 15 per centum of the taxpayer's net income as computed without the benefit of this subsection. Such contributions or gifts shall be... | |
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