| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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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