Rev. Rul. 67|4
An organization engaged in publishing scientific and medical literature may qualify for exemption from Federal income tax under section 501(c)(3) of the Code.
Revenue Ruling 67-4, 1967-1 C.B. 121 states, in part, that an organization engaged in publishing may qualify for exemption under Section. 501(c)(3) of the Code ...
Exempt organizations revenue rulings - IRS
Revenue Ruling 2004-6: Clarifying the tax implications under Code section 527(f) of political activities by section 501(c)(4) social welfare ...
Compare Rev. Rul. 68-306, 1968-1 C.B. 257, which holds that a nonprofit organization publishing a newspaper primarily devoted to news, articles, and editorials ...
Rev. Rul. 67-12 - Bradford Tax Institute
Rev. Rul. 67-12. Advice has been requested whether ordinary and necessary business expenses, incurred in prior years and paid in a year subsequent to the ...
Revenue-Generating Activities of Charitable Organizations: Legal ...
In a 1970 Revenue Ruling, 70-585, 1970-2 CB 115, the IRS described three situations in which an organization qualified for exemption and one in which it did not ...
The person who withdraws taxable articles from a customs bonded warehouse for sale or use in the United States is the `importer' for purposes of the ...
--Low-Income Housing Credit. (Also §§1.42-5, 1.42-15, 1.103-8.) Rev. Rul. ... Under § 1.1038(b)(4)(i) of the Income Tax Regulations, facilities that are.
THE IRS AND NONPROFIT MEDIA: - Council on Foundations
While the organization described in Revenue Ruling 67-4 qualified for Section 501(c). (3) exemption, the IRS subsequently ruled in Revenue Ruling 77-4 that an ...
Rev. Rul. 97-4, 1997-1 CB 5, IRC Section 42. Issue. Does section 502(e)(3) of the Tax Reform Act of 1986 (Act) prevent a taxpayer from claiming a low-income ...
Divorce & Taxes: Rev. Rul. 67-221
The. Commissioner then generously announced in Rev. Rul. 67-221' that the wife in the Davis situation realized no gain or loss. The marital rights involved in ...
Rev. Rul. 67-51, 1967-1 CB 68 - National Timber Tax Website
Advice has been requested whether trees of a fruit orchard or grove purchased and held for the production of income qualify for the additional first-year ...
Rev. Rul. 67-448: Transitory sub disregarded; treated as B reorg
In Rev. Rul. 67-448, the IRS disregarded a transitory subsidiary where the effect of a transaction was a stock acquisition, treated as "B" reorg.
Internal Revenue Service Revenue Ruling TaxLinks.com sm Rev. Rul. 67-58 1967-1 C.B. 302 Full Text Rev. Rul. 67-58.
The Internal Revenue Service has been asked whether a nonprofit organization formed and operated as described below may be exempt from Federal income tax under ...
Exempt Purposes – Charitable IRC Section 501(c)(3) [2024], Internal ...
The IRS held the organization is exempt from federal income tax under Section 501(c)(3). b. Rev. Rul. 70-533, 1970-2 C.B. 112: An educational day care center ...
IRS Revenue Rulings - Captive Planning Associates
Commonly called the “OIL” ruling. Premiums paid to association captive are deductible if there is a true sharing of risk between participants in, ...
Revenue Ruling 1998-15 - Tax consequences of participation by ...
ness income tax under § 512(c). See H.R.. No. 2319, 81st Cong., 2d Sess. 36, 110–. March 23, 1998. 8. 1998–12 I.R.B.. Page 4. 112 (1950); S. Rep. No. 2375, 81st ...
Tax News - Private Letter Ruling - Belmont University
In Revenue Ruling 67-216, 1967-2 C.B. 180, a nonprofit organization formed and operated exclusively to instruct the public on agricultural ...
Revenue Ruling: What It Is, How It Works, Example - Investopedia
IRS revenue ruling 70-604 permits homeowners associations to avoid paying taxes on excess membership income. Taxation can be avoided by returning the excess to ...