 | Administrative law - 1969 - 620 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 - 1968 - 628 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 - 1971 - 612 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 - 1967 - 644 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 - 1970 - 596 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... | |
 | Almanacs, American - 1919 - 1142 pages
...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; such taxes to be paid by the person paying1 such dues or fees: Provided, That there shall be exempted... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1960 - 1384 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. However, section 4243 (c) of the Code, which applies to amounts paid on or after... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 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 fees. — A tax equivalent to 10 per centum of any amount paid as initiation... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1961 - 1456 pages
...and by an associate member, as well as the dues paid by each, are subject to the tax, since the dues of an active resident annual member are in excess of $10 per year. The amount of the initiation fee in such case is immaterial in determining whether such fee is taxable.... | |
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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 ; * * * 
