Tax-exempt Foundations: Their Impact Om Small Business, Hearings Before Subcommittee No. 1 of ... , 90-1, Pursuant to H. Res. 53 ... , October 30 - November 17, 19671967 - 1164 Seiten |
Andere Ausgaben - Alle anzeigen
Häufige Begriffe und Wortgruppen
1967 Americans Building activities Americans Building Constitutionally amount Analysis Institute Foundation answer may tend application articles of incorporation assets attorney Barrington benefits board of directors bylaws Chairman charitable charitable organization Code Sec COHEN committee CONTE contract contributions copy Copyright 1967 Americans CORMAN correct counsel decline to answer deduction directed to answer educational employees exempt organization exempt purposes Federal fifth amendment filed Ford Foundation foundation's funds grant gross income Illinois income tax individual Internal Revenue Code Internal Revenue Service IRWIN LAUREN lease loan member of ABC membership not-for-profit October 25 operation person Philippa Schuyler Memorial procedures question received record respectfully decline Sales Analysis Institute Secretary Small Business statement subcommittee subpena tax-exempt foundations tend to incriminate tion trade or business transactions Treasury trust foundation unrelated trade Walsh Family Foundation Wright Patman
Beliebte Passagen
Seite 276 - ... Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not...
Seite 18 - Inquiry: (2) To summon the person liable for tax or required to perform the act, or any officer or employee of such person, or any person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax...
Seite 30 - Secretary or his delegate at a time and place named in the summons and to produce such books, papers, records, or other data, and to give such testimony, under oath, as may be relevant or material to such inquiry ; and (3) To take such testimony of the person concerned, under oath, as may be relevant to such inquiry.
Seite 276 - Civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare, or local associations of employees, the membership of which is limited to the employees of a designated person or persons in a particular municipality, and the net earnings of which are devoted exclusively to charitable, educational, or recreational purposes...
Seite 276 - Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to an organization which itself is exempt from the tax imposed by this title...
Seite 278 - It Is Impossible, at any time prior to the satisfaction of all liabilities with respect to employees and their beneficiaries under the trust, for any part of the corpus or Income to be (within the taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees or their beneficiaries...
Seite 277 - ... providing for the payment of life, sick, accident, or other benefits to the members of such association or their dependents, If...
Seite 286 - ... taxable year of the partnership ending within or with the taxable year of the partner.
Seite 278 - Neither shall a plan be considered discriminatory within the meaning of such provisions merely because the contributions or benefits of or on behalf of the employees under the plan bear a uniform relationship to the total compensation, or the basic or regular rate of compensation, of such employees, or merely because the contributions or benefits based on that part of an employee's remuneration which is excluded from "wages...
Seite 18 - For the purpose of ascertaining the correctness of any return, making a return where none has been made, determining the liability of any person for any internal revenue tax or the liability at law or in equity of any transferee or fiduciary of any person in respect of any internal revenue tax, or collecting any such liability...