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" ... a fraternal society, order, or association operating under the lodge system, but only if such contributions or gifts are to be used within the United States by such trustee or trustees, or by such fraternal society, order, or association, exclusively... "
Regulations 67 Relating to Gift Tax Under the Revenue Act of 1924 - Halaman 16
oleh United States. Internal Revenue Service - 1924 - 58 halaman
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Reports of the United States Tax Court, Volume 93

United States. Tax Court - 1989 - 1136 halaman
...amount of all bequests, legacies, devises, or transfers— ******* (3) to a trustee or trustees, or a fraternal society, order, or association operating under the lodge system, but only if such contributions or gifts are to be used by such trustee or trustees, or by such fraternal society, order,...
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Statement of Information: Tax deduction for gift of papers

United States. Congress. House. Committee on the Judiciary - 1974 - 576 halaman
...91-172-DEC. 30, 1969 [83 STAT. '} "(4) In the case of a contribution or gift by an individual, a ' domestic fraternal society, order, or association, operating under the lodge system, but only if such contribution or gift is to be used exclusively for religious, charitable, scientific, literary, or...
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The Code of Federal Regulations of the United States of America

1967 - 682 halaman
...private shareholder or individual. (4) In the case of a contribution or gift by an individual, a domestic fraternal society, order, or association, operating under the lodge system, but only if such contribution or gift is to be used exclusively for religious, charitable, scientific, literary, or...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1977 - 508 halaman
...private shareholder or individual. (4) In the case of a contribution or gift by an individual, a domestic fraternal society. order, or association, operating under the lodge system, but only if auch contribution or gift is to be used exclusively for religious, charitable, scientific, literary,...
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Miscellaneous Tax Bills: Hearing Before the Subcommittee on Select Revenue ...

United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures - 1982 - 406 halaman
...170(c)(4), will be as follows: (4) In the case of a contribution or gift by an individual, a domestic fraternal society, order, or association, operating under the lodge system, but only If such contributions or gifts is to be used exclusively for religious, charitable, scientific, literary, or...
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United States Statutes at Large, Volume 53,Bagian 1

United States - 1939 - 780 halaman
...on propaganda, or otherwise attempting, to influence legislation? or to a trustee or trustees, or a fraternal society, order, or association operating under the lodge system, but only if such contributions or gifts are to be used by such trustee or trustees, or by such fraternal society, order,...
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The Tax Law of Charitable Giving

Bruce R. Hopkins - 2005 - 816 halaman
...charitable organizations under IRC § 501(c)(3) (see Tax-Exempt Organizations pt. 2). • A domestic fraternal society, order, or association, operating under the lodge system, but only if the contribution is to be used exclusively for religious, charitable, scientific, literary, or educational...
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Federal Estate & Gift Taxes: Code & Regulations (Including Related Income ...

CCH Incorporated, CCH Tax Law Editors - 2008 - 1632 halaman
...on propaganda, or otherwise attempting, to influence legislation; (3) to a trustee or trustees, or a fraternal society, order, or association operating under the lodge system, but only if such contributions or gifts are to be used by such trustee or trustees, or by such fraternal society, order,...
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Charitable Gift Planning: A Practical Guide for the Estate Planner

Thomas J. Ray (Jr.) - 2007 - 876 halaman
...athletic facilities or equipment), or for the prevention of cruelty to children or animals.329 • A fraternal society, order, or association, operating under the lodge system, but only if the organization uses the contribution or gift exclusively for religious, charitable, scientific, literary,...
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