Federal Tax Aspects of Association Activities: With 1962 SupplementsAssociation Service Department, Chamber of Commerce of the United States, 1962 - Professional associations - 114 pages |
Contents
Common Business Interest | 4 |
Engaging in a Regular Business | 11 |
Net Earnings Inuring to Members | 42 |
Copyright | |
4 other sections not shown
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7th Cir advertising American American Kennel Club amount antitrust asso association activities association's Attach benefit Board of Tax board of trade business activity business league business lease chamber of commerce charitable charitable organization Club Commissioner common business interest constitute corporation deductible disallowed District Director dues educational Emphasis supplied engaged exempt organization exempt status exhibitors expenses fact federal income tax federal tax filed Form funds held Ibid incidental individual members Internal Revenue Code Internal Revenue Service inure involved legislative activities lobbying Maryland State Fair Memorandum Decision multiple listing service National non-members operated organiza paid particular services petitioner problem profit promote provisions published ruling real estate boards receipts regular business rentals Schedule section 501 statement statute statutory substantial Supp Tax Appeals Tax Court tax exemption taxable taxpayer tion trade association trade or business trade show Treasury Regulations unrelated business income