| United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1949 - 832 pages
...assessed, collected, and paid — (1) Dues or membership fees. — A tax equivalent to 11 per centum of any amount paid as dues or membership fees to any...year. (2) Initiation fees. — A tax equivalent to 11 per centum of any amount paid as initiation fees to such a club or organization, if such fees amount... | |
| United States. Court of Claims - Claims - 1937 - 710 pages
...of 1928, which amends section 501 of the revenue act of 1926, imposes a tax of ten per centum of the amount paid "as dues or membership fees to any social,...an active resident annual member are in excess of $25.00 per year; * * *." SylUbu. This provision is practically identical with the corresponding provision... | |
| United States. Court of Claims - Law reports, digests, etc - 1943 - 906 pages
...levied, assessed, collected, and paid a tax equivalent to 10 per centum of any amount paid — (1) as dues or membership fees to any social, athletic,...an active resident annual member are in excess of $25 per year ; or (2) as initiation fees to such a club or organization, if such fees amount to more... | |
| United States. Court of Claims - Law reports, digests, etc - 1946 - 936 pages
...Revenue Law for purposes of taxation. Section 1710 of the Internal Revenue Code, supra, imposes a tax on any amount paid as dues or membership fees to any...sporting club or organization if the dues or fees of the individual are in excess of $10 a week. The only exemption is set out in Section 1711 and applies... | |
| United States - Finance - 1928 - 268 pages
...levied, assessed, collected, and paid a tax equivalent to 10 per centum of any amount paid — " (1) As dues or membership fees to any social, athletic,...an active resident annual member are in excess of $25 per year; or " (2) As initiation fees to such a club or organization, if such fees amount to more... | |
| United States. Congress - Law - 1928 - 1104 pages
...be levied, assessed, collected, and paid a tax equivalent to 10 per cent of any amount paid — "(1) As dues or membership fees to any social, athletic,...sporting club or organization, if the dues or fees of au active resident annual member are in excess of $10 per year ; oi>— And SO forth. 1928 MAY 8 Mr.... | |
| United States. Bureau of Internal Revenue - Amusements - 1932 - 100 pages
...levied, assessed, collected, and paid a tax equivalent to 10 per centum of any amount paid — (1) As dues or membership fees to any social, athletic,...an active resident annual member are in excess of $25 per year ; or (2) As initiation fees to such a club or organization, if such fees amount to more... | |
| United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...assessed, collected, and paid — (1) DUES OR MEMBERSHIP FEES. — A tax equivalent to 10 pea? centum of any amount paid as dues or membership fees to any...an active resident annual member are in excess of $25 per year. (2) INITIATION TEES. — A tax equivalent to 10 per centum of any amount paid as initiation... | |
| United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1942 - 936 pages
...1926, 44 Stat. 9, 92, as amended by § 413 of the Revenue Act of 1928, 45 Stat. 791, 864, on amounts paid "as dues or membership fees to any social, athletic,...an active resident annual member are in excess of $25 per year." Since 1929 and during the period here in question the Club's by-laws provided for "Annual... | |
| Administrative law - 1970 - 706 pages
...Subpart B — Admissions and Dues SOUBCE: §§49.4241 to 49.4243-3 contained in Treasury Decision 6536, 26 PR 557, Jan. 20, 1961, unless otherwise noted....as initiation fees to such a club or organization, if such fees amount to more than $10, or if the dues or membership fees, not including initiation fees,... | |
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