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" Columbia, but only if the contribution or gift is made for exclusively public purposes. (2) A corporation, trust, or community chest, fund, or foundation — (A) created or organized in the United States or in any possession thereof, or under the law... "
Internal Revenue Bulletin: Cumulative bulletin - Page 40
by United States. Internal Revenue Service - 1963
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Statistics of Income for ...

1953 - 1028 pages
...(or exclusively public pnri>oscs; (2) ti corporation, trust, or community chest, fund, or foundation, created or organized In the United States or in any...possession thereof or under the law of the United States, or of any State or Territory, or of the District of Columbia, or of any possession of the United States,...
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Legislative Calendar, Volume 53, Part 2

United States. Congress. Senate. Committee on Finance - 1939 - 1104 pages
...the taxable year to or for the use of a corporation, trust, or community chest, fund, or foundation, created or organized in the United States or in any...possession thereof or under the law of the United States, or of any State or Territory, or of the District of Columbia, or of any possession of the United States,...
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The Code of Federal Regulations of the United States of America ..., Book 2

1941 - 1688 pages
...the taxable year to or for the use of a corporation, trust, or community chest, fund, or foundation, created or organized in the United States or in any...possession thereof or under the law of the United States, or of any State or Territory, or of the District of Columbia, or of any possession ol the United States,...
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United States Code, Volume 3

United States - 1953 - 1744 pages
...for exclusively public purposes; (2) A corporation, trust, or community chest, fund, or foundation, duciary powers similar to those permitted to national...banks under section 11 (k) of the Federal Reserve Act, or of any State or Territory or of any possession of the United States, organized and operated exclusively...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...exclusively public purposes; or (2) A corporation, trust, or community chest, fund, or foundation, created or organized in the United States or in any...possession thereof or under the law of the United States, or of any State or Territory, or of the District of Columbia, or of any possession of the United States,...
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Statistics of Income from Returns of Net Income

United States. Internal Revenue Service - 1944 - 358 pages
...for .exclusively public purposes; (o) a corporation, trust, or community chest, fund, or foundation, created or organized in the United States or in any...possession thereof or under the law of the United States or of any State or Territory or of any possession of the United States, organized and operated exclusively...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1286 pages
...the taxable year to or for the use of a corporation, trust, or community chest, fund, or foundation, created or organized in the United States or in any...possession thereof or under the law of the United Stetes, or of any State or Territory, or of the District of Columbia, or of any possession of the United...
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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...exclusively public purposes; or (2) A corporation, trust, or community chest, fund, or foundation, created or organized in the United States or in any...possession thereof or under the law of the United States, or of any State or Territory, or of the District of Columbia, or of any possession of the United States,...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...exclusively public purposes; or (2) A corporation, trust, or community chest, fund, or foundation, created or organized in the United States or in any...possession thereof or under the law of the United States, or of any State or Territory, or of the District of Columbia, or of any possession of the United States,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1976 - 460 pages
...the United States, or any political subdivision of any of the foregoing, or the United States or the the District of Columbia, but only if the contribution...corporation, trust, or community chest, fund, or foundation — § 1.1 70A (A) Created or organized in the United States or in any possession thereof, or under...
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