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" ... dues or membership fees (not including initiation fees) of an active resident annual member are in excess of $10 per year ; such taxes to be paid by the person paying such dues or fees ; * * *  "
Cases Decided in the Court of Claims of the United States - Page 587
by United States. Court of Claims - 1927
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - Internal revenue law - 1919 - 104 pages
...organization, if such fees amount to more than $10, or if the dues or membership fees (not including initiation fees) of an active resident annual member are in excess of $10 per year : such taxes to be paid by the person paying such dues or fees: Provided. That there shall be exempted...
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Prentice-Hall Tax Service for 1919 (Classic Reprint)

Prentice-Hall Inc, Prentice-Hall, inc - Reference - 1919 - 640 pages
...to more than $10." or "Initiation fees" 'If the dues or membership fees (not. including initiation fees) of an active resident annual member are in excess of $10 per year." "Life membership." — Each "life member shall pay annually, a! the time for the payment of dues by...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - Internal revenue law - 1920 - 1064 pages
...section 701 of the Revenue Act of 1917, a tax equivalent to 10 per centum of any amount paid on or soever name known or distinguished, any of the above which are used or applied or intended clues or fees of an active resident annual member are in excess of $10 per year) to any social, athletic,...
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - Internal revenue law - 1920 - 1052 pages
...organization, if such fees amount to more than $10, or if the dues or membership fees (not including initiation f this Act, or for any offense for which a penalty has been recovered u ; such taxes to be paid by the person paying such dues or fees: Provided, That there shall be ex- Exemptions....
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 2

United States - Law - 1920 - 1054 pages
...organization, if such fees amount to more than $10, or if the dues or membership fees (not including initiation fees) of an active resident annual member are in excess of $10 per year ; such taxes to be paid by the person paying such dues or fees : Provided, That there shall be exempted...
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Pamphlets, Volume 35

Irving National Bank, New York - 1920 - 150 pages
...organization, if such fees amount to more than $10, or if the dues or membership fees (not including initiation fees) of an active resident annual member are in excess of $10 per year; such taxes to be paid by the person paying such dues or fees. The following are exempt from the tax:...
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Statutes of the United States of America

United States - Law - 1921 - 642 pages
...section 801 of the Revenue Act of 1918, a tax equivalent to 10 per centum of any amount paid on or after such date, for any period after such date, (a)...social, athletic, or sporting club or organization; or initiation fees. (b) as initiation fees to such a club or organization, if such fees amount to more...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - Law - 1922 - 756 pages
...section 801 of the Revenue Act of 1918, a tax equivalent to 10 per centum of any amount paid on or after such date, for any period after such date, (a)...(where the dues or fees of an active resident annual members are in excess of $10 per year) to any social, athletic, or sporting club or organization; or...
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Year-book

Golf - 1922 - 274 pages
...such fees amount to more than $10, or (b) if the dues or membership fees (not including initiation fees) of an active resident annual member are in excess of $10 per year. If the prescribed initiation fees amount to more than $10 they are taxable regardless of the amount...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 pages
...organization, if such fees amount to more than $10, or if the dues or membership fees (not including initiation fees) of an active resident annual member are in excess of $10 per year; such taxes to be paid by the person paying such dues or fees: Provided, That there shall be exempted...
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