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" Fraternal beneficiary society, order, or association, operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system, and providing for the payment of life, sick, accident, or other... "
Cases Decided in the United States Court of Claims - Страница 200
по United States. Court of Claims - 1941
Пълен достъп - Информация за книгата

Regulations 45 Relating to the Income Tax and War Profits and Excess Profits ...

United States. Bureau of Internal Revenue - 1920 - 335 страници
...horticultural organizations; (2) Mutual savings banks not having a capital stock represented by shares; (3) Fraternal beneficiary societies, orders, or associations,...system or for the exclusive benefit of the members of o fraternity itself operating under the lodge system, and (b) providing for the payment of life, sick,...

United States Reports: ... and Rules Announced at ..., Том 252

United States. Supreme Court - 1920
...imposed, "every insurance company" other than "fraternal beneficiary societies, orders, or associations operating under the lodge system or for the exclusive...fraternity itself operating under the lodge system." It provides (G. (b) pp. 172-174) how the net income of insurance companies shall be ascertained for...

United States Reports: ... and Rules Announced at ..., Том 252

United States. Supreme Court - 1920
...imposed, "every insurance company" other than "fraternal beneficiary societies, orders, or associations operating under the lodge system or for the exclusive...fraternity itself operating under the lodge system." It provides (G. (b) pp. 172-174) how the net income of insurance companies shall be ascertained for...

Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920
...capital stock represented by shares, or to fraternal beneficiary societies, orders, or associations s or refuses to pay the same within ten days after...demand, it shall be lawful for the collector or his d tlie lodge system, and providing for the payment of life, sick, accident, and otber benefits to the...

Journal of Accountancy, Том 30

1920
...imposed, "every insurance company" "other than fraternal beneficiary societies, orders or associations operating under the lodge system or for the exclusive...the members of a fraternity itself operating under a lodge system." It provides (G (b) pp. 172-174) how the net income of insurance companies shall be...

Hearings on Internal-revenue Revision: Before the Committee on Ways and ...

United States. Congress. House. Committee on Ways and Means - 1921 - 475 страници
...horticultural organizations. 2. Mutual savings banks not having a capital stock represented by shares. 3. Fraternal beneficiary societies, orders, or associations,...fraternity itself operating under the lodge system, and (6) providing for the payment of life, sick, accident, or other benefits to the members of such society,...

Introduction to Public Finance

Carl Copping Plehn - 1921 - 446 страници
...horticultural organisations ; 2. Mutual savings banks not having a capital stock represented by shares; 3. Fraternal beneficiary societies, orders, or associations, (a) operating under the lodge system or for the benefit of members of the fraternity, and (4) providing for the payment of life, sick, accident, or...

Regulations 45 (1920 Ed.) Relating to the Income Tax and War Profits and ...

United States. Internal Revenue Service - 1921 - 342 страници
...Fraternal beneficiary societies. — A fraternal beneficiary society is exempt from tax only if operated under the " lodge system," or for the exclusive benefit of the members of a society so operating. *' Operating under the lodge system " means carrying on its activities under...

Taxation in Massachusetts: A Treatise on the Assessment and Collection of ...

Philip Nichols - 1922 - 821 страници
...Continued. — Fraternal Orders Seventh, Personal property of a fraternal society, order or association, operating under the lodge system or for the exclusive...fraternity itself operating under the lodge system, and providing life, sick, accident or other benefits for the members of such society, order or association,...

Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 541 страници
...is eligible. QUESTION : ; Is this society exempt from taxation? ANSWER : Yes, because it is operated for the exclusive benefit of the members of a fraternity itself operating under the lodge system, and provides for the payment of benefits to the dependents of such members. REFERENCE : Sec. 231: "That...




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