 | Administrative law - 1963 - 376 pages
...and membership fees paid by an active resident annual member. If the dues and membership fees paid by an active resident annual member are in excess of $10 per year, any initiation fee, regardless of the amount, is subject to the tax. For definition of the term "initiation... | |
 | Administrative law - 1988 - 468 pages
...and membership fees paid by an active resident annual member. If the dues and membership fees paid by an active resident annual member are in excess of $10 per year, any initiation fee, regardless of the amount, is subject to the tax. For definition of the term "initiation... | |
 | Administrative law - 1967 - 688 pages
...and membership fees paid by an active resident annual member. If the dues and membership fees paid by an active resident annual member are in excess of $10 per year, any initiation fee, regardless of the amount, is subject to the tax. For definition of the term "initiation... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1961 - 1668 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. (3) LIFE MEMBERSHIPS. — In the case of life memberships — (A) A tax equivalent to the tax upon... | |
 | United States. Internal Revenue Service - Taxation - 1962 - 1090 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 ten dollars per year. Section 4242 (a) of the Code provides that the term "dues" includes any assessment,... | |
 | United States. Congress. Senate. Committee on Finance - 1954 - 324 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. , Note. — The rate of tax presently in effect on dues or membership fees is the temporary war rate... | |
 | United States. Congress. Senate. Committee on Finance - Finance, Public - 1954 - 324 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. Note. — The rate of tax presently in effect on dues or membership fees is the temporary war rate... | |
 | United States. Congress. Senate. Committee on Finance - Excise tax - 1954 - 326 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. • The rateof tax~presently ih~effectondues~or~membership fees is the temporary war rate of 20 per... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1954 - 726 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. Note. — The rate of tax presently in effect on initiation fees is the temporary war rate of 20 per... | |
| |
... 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 ; * * * 
