War Revenue And Federal Income Tax Laws

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No tax shall be levied under this title in respect to any admissions all the proceeds of which inure exclusively to the benefit of religious, educational, or charitable institutions, societies, or organizations, or admissions to agricultural fairs none of the profits of which are distributed to stockholders or members of the association conducting the same.
"Admission" defined Thc tcrm "admission" as used in this title in- cludes seats and tables, reserved or otherwise, and other similar accomm
...odations, and the charges made therefor.
48 WAR STAMP TAXES Sec. 701. That from and after the first day of November, nineteen hundred and seventeen, there shall be levied, assessed, collected, and paid, a tax equivalent to ten per centum of any amount • J J ii-o -it' • •!• Dues or memberahip paid as dues or membership fees, including initia- fees, in excess of $12 .• jt \ , 'lii-ii* .• 11 per annum, tax on tion tees), to any social, athletic, or sporting club or organization, where such dues or fees are in ex- cess of $12 per year; such taxes to be paid by the person paying such dues or fees: Provided.


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