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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... "
Cases Decided in the Court of Claims of the United States - Page 318
by United States. Court of Claims - 1925
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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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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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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - Internal revenue law - 1920 - 1064 pages
...collected, and paid, in lieu of the taxes ££ p du<* ' imposed by section 701 of the Revenue Act of 1917, , or any similar substance, article, or preparation...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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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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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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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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Statutes of the United States of America

United States - Law - 1921 - 642 pages
...assessed, collected, and paid, in lieu of the taxes imposed by section 801 of the Revenue Act of 1918, a tax equivalent to 10 per centum of any amount paid...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
...assessed, collected, and paid, in lieu of the taxes imposed by section 801 of the Revenue Act of 1918, a tax equivalent to 10 per centum of any amount paid...(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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