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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 Statutes at Large, Volume 53, Part 1

United States - Session laws - 1939 - 780 pages
...amount paid as dues or membership fees to any social, athletic, or sporting club or organization, if the dues or fees of 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...
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Treasury Decisions Under Internal Revenue Laws ..., Volume 21, Issues 2783-2958

United States. Internal Revenue Service, United States. Office of Commissioner of Internal Revenue - Taxation - 1922 - 1098 pages
..."| which is I paid "for any period after" April 1, 1919. BASIS OF TAX. (See articles 11-14, below.) 'Where the dues or fees of an active resident annual member are in excess of $10 per year." "If such" initiation "fees amount to more than $10," or "If the dues or membership fees (not including...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 315

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1942 - 936 pages
...amounts paid "as dues or membership fees to any social, athletic, or sporting club or organization, if the dues or fees of 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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1974 - 652 pages
...amount paid as dues or membership fees to any social, athletic, or sporting club or organization, if the dues or fees of an active resident annual member are in excess of $10 per year. (2) Initiation fees. A tax equivalent to 20 percent of any amount paid as initiation fees to such a...
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The Provisions of the Internal Revenue Code Relating to Excise Taxes (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 pages
...amount paid as dues or membership fees to any social, athletic, or sporting club or organization, if the dues or fees of an active resident annual member are in excess of $10 per year. [For wartime increase in rate, see section 1650.] (2) INITIATION FEES. — A tax equivalent to 11 per...
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The Code of Federal Regulations of the United States of America

Administrative law - 1971 - 608 pages
...amount paid as dues or membership fees to any social, athletic, or sporting club or organization, If the dues or fees of an active resident annual member are In excess of $10 per year. (2) Initiation fees. A tax equivalent to 20 percent of any amount paid as initiation fees to such a...
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The Code of Federal Regulations of the United States of America

Administrative law - 1977 - 744 pages
...amount paid as dues or membership fees to any social, athletic, or sporting club or organization, if the dues or fees of an active resident annual member are in excess of $10 per year. (2) initiation fees. A tax equivalent to 20 percent of any amount paid as initiation fees to such a...
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The Provisions of the Internal Revenue Code Relating to Excise ..., Volumes 8-11

United States - Internal revenue law - 1949 - 592 pages
...amount paid as dues or membership fees to any social, athletic, or sporting club or organization, if the dues or fees of an active resident annual member are in excess of $10 per year. [For wartime increase in rate, see section 1650.] (2) INITIATION FEES. — A tax equivalent to 11 per...
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The Code of Federal Regulations of the United States of America

Administrative law - 1983 - 816 pages
...membership fees to a social, athletic, or sporting club or organization, if the dues and membership fees of an active resident annual member are in excess of $10 per year. If the dues and membership fees of an active resident annual member of such a club or organization...
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The Code of Federal Regulations of the United States of America

Administrative law - 1986 - 918 pages
...club or organization, if M such initiation fees are in excess of $10, or (2) the dues and membersbi fees of an active resident annual member are in excess of $10 per ye» If the initiation fee exceeds $10, ft « subject to the tax, regardless of the amount of dues...
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