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" Fraternal beneficiary societies, orders, or associations, (a) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system... "
Report of the Joint Committee on Internal Revenue Taxation - Page 25
by United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
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Cases Decided in the United States Court of Claims ... with ..., Volume 149

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1962 - 964 pages
...inures to the benefit of any private shareholder or individual." Id., §101 exempted from tax: "(3) Fraternal beneficiary societies, orders, or associations...fraternity itself operating under the lodge system ; • • •" 33 Findings of Fact parts worked any legally significant change in Rahke's status as...
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Cases Decided in the Court of Claims of the United States, Volume 93

United States. Court of Claims - Law reports, digests, etc - 1941 - 858 pages
...church, or religious denomination, which had local churches in several States, and not organized or operating under the lodge system or for the exclusive...fraternity itself operating under the lodge system, is not exempt from income taxes under section 103 (10) of the Revenue Act of 1929 and the same section...
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Cases Decided in the Court of Claims of the United States, Volume 63

United States. Court of Claims - Law reports, digests, etc - 1928 - 760 pages
...profit." Under section 231 (4) of the revenue act of 1921, 42 Stat, 253, exemption is granted to " Domestic building and loan associations, substantially...of which is confined to making loans to members." Opinion of the Court The act of 1918 is applicable to the years 1918, 1919, 1920, and from January...
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Cases Decided in the Court of Claims of the United States, Volume 66

United States. Court of Claims - Law reports, digests, etc - 1929 - 868 pages
..."Fraternal beneficiary societies: A fraternal beneficiary society is exempt from tax only if operated under the ' lodge system,' or for the exclusive benefit of the members of a society so operating. ' Operating under the lodge system ' means carrying on its activities under a...
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Statutes of the United States of America

United States - Law - 1917 - 706 pages
...amounts paid as dues or fees to a fraternal etc., exempt. beneficiary society, order, or association, operating under the lodge system or for the exclusive...fraternity itself operating under the lodge system, and providing for the payment oí life, sick, accident, or other benefits to the members of such society,...
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The Record of Sigma Alpha Epsilon, Volume 37

Greek letter societies - 1917 - 444 pages
...section all amounts paid as dues or fees to a fraternal beneficiary society, order, or association, operating under the lodge system, or for the exclusive...fraternity itself operating under the lodge system and providing for the payment of life, sick, accident, or other benefits to the members of such society,...
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The Federal Reporter

Law reports, digests, etc - 1925 - 1124 pages
...lodge system; or, is the plaintiff a fraternal beneficiary society, order, or association operating for the exclusive benefit of the members of a fraternity itself operating under the lodge system. [1] I. In passing upon the questions herein involved, it will be well to keep in mind the rule by which...
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Customs Tariff Act, October 3, 1913: With Alphabetical Schedule and ...

Downing, R. F., & co - Tariff - 1913 - 686 pages
...capital stock represented by shares, or to fraternal beneficiary societies, orders, or associations operating under the lodge system or for the exclusive...fraternity itself operating under the lodge system, and providing for the payment of life, sick, accident, and other benefits to the members of such societies,...
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The Tariff Act of October 3, 1913, on Imports Into the United States, with Index

United States - Tariff - 1913 - 660 pages
...capital stock represented by shares, or to fraternal beneficiary societies, orders, or associations operating under the lodge system or for the exclusive...fraternity itself operating under the lodge system, and providing for the payment of life, sick, accident, and other benefits to the members of such societies,...
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Hand Book of the United States Tariff: Containing the Tariff Act of 1913 ...

Vandegrift, F.B., & Co - Customs administration - 1913 - 1012 pages
...capital stock represented by shares, or to fraternal beneficiary societies, orders, or associations operating under the lodge system or for the exclusive...fraternity itself operating under the lodge system, and providing for the payment of life, sick, accident, and other benefits to the members ol such societies,...
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