 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1949 - 832 pages
...annual member are in excess of $10 per year. (2) Initiation fees. — A tax equivalent to 11 per centum of any amount paid as initiation fees to such a club...resident annual member are in excess of $10 per year. • • * * • (b) By whom paid. — The taxes Imposed by subdivision (a) shall be paid by the person... | |
 | United States. Court of Claims - Law reports, digests, etc - 1930 - 854 pages
...member are in excess of $10 per year) to any social, athletic, or sporting club or organization; or (b) as initiation fees to such a club or organization,...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... | |
 | United States. Court of Claims - Law reports, digests, etc - 1942 - 868 pages
...organization, if the dues or fees of an active resident annual member are in excess of $25 per year ; or "(2) As initiation fees to such a club or organization,...an active resident annual member are in excess of $25 per year. "(b) Such taxes shall be paid by the person paying such dues or fees. * * * (USC, Title... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...member are in excess of $10 per year) to any social, athletic, or sporting club or organization; or (b) as initiation fees to such a club or organization,...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... | |
 | Ewell D. Moore - Taxation - 1919 - 44 pages
...athletic, or sporting club or organization, is 10% of the amount paid; or as initiation fees to such club or organization, if such fees amount to more...initiation fees) of an active resident annual member are over $10 a year; these taxes to be paid by the person paying the dues or fees. This tax does not apply... | |
 | Irving National Bank, New York - 1920 - 150 pages
...member are in excess of $10 per year) to any social, athletic, or sporting club or organization; or (b) as initiation fees to such a club or organization,...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:... | |
 | United States - Internal revenue law - 1920 - 1052 pages
...member are in excess of $10 per year) to any social, athletic, or sporting club or organization; or (b) rty taken, ; such taxes to be paid by the person paying such dues or fees: Provided, That there shall be ex- Exemptions.... | |
 | United States - Law - 1920 - 1054 pages
...member are in excess of $10 per year) to any social, athletic, or sporting club or organization; or (b) as initiation fees to such a club or organization,...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... | |
 | United States - Internal revenue law - 1920 - 1064 pages
...member are in excess of $10 per year) to any social, athletic, or sporting club or organization ; or (b) ountry, such net income shall be ascertained by deducting...from all sources within the United States — Firs ; such taxes to be paid by the person paying such dues or fees: Provided, That there shall be ex- Exemptions.... | |
 | United States - Law - 1922 - 756 pages
...members are in excess of $10 per year) to any social, athletic, or sporting club or organization; or (b) as initiation fees to such a club or organization,...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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... 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) of an active resident annual member are in excess of $10 per year... 
