...amount paid as dues or membership fees to any social, athletic, or sporting club or organization, if l g :g G nW uA m l j I a$ % ̳f' w ${{ ͚ h f% I ten dollars per year. Section 4242 (a) of the Code defines the term "dues" to include any assessment,...

...amount paid as dues or membership fees to any social, athletic, or sporting club or organization, if the dues or fees of an active resident annual member are in excess of $10 a year. The term "dues or membership fees" is defined in section 4242(a) of the code to include any...

...amount paid as dues or membership fees to any social, athletic, or sporting club or organization, if the dues or fees of an active resident annual member are in excess of $10 a year. The term "dues or membership fees" is defined in section 4242(a) of the code to include any...

...amount paid as dues or membership fees to any social, athletic, or sporting club or organization, if the dues or fees of an active resident annual member are in excess of $10 per year. "(2) INITIATION FEES.- — A tax equivalent to 20 percent of any amount paid as initiation fees to...

...organization, if such fees amount to more than $10, or if the dues or memberees, not including initiation fees, of an active resident annual member are in excess of $10 jar. ) LIFE MEMBERSHIPS. — In the case of life memberships, a tax equivalent to the tax upon mount...

...within the meaning of the Code. They are paid as dues or membership fees and are taxable, provided the dues or fees of an active resident annual member are in excess of $10 per year. The tax likewise attaches to amounts paid for membership for more than one year but for less than life,...

...amount paid as dues or membership fees to any social, athletic, or sporting club or organization, if the dues or fees of an active resident annual member are in excess of $26 per year. (2) INITIATION FEES. — A tax equivalent to 10 per centum of any amount paid as initiation...

...dues or fees are in excess of $12 per year. This tax is increased to 20 per cent of the amount paid where the dues or fees of an active resident annual member are in excess of $10 per year, and a like tax is imposed upon dues or membership fees of stock and produce exchanges. Under existing...

...amount paid as dues or membership fees to any social, athletic, or sporting club or organization, if the dues or fees of an active resident annual member are in excess of $10 per year. Section 4243 (b) of the Code provides that there shall be exempted from the provisions of section 4241...

...amount paid as dues or membership fees to any social, athletic, or sporting club or organization, if the dues or fees of an active resident annual member are in excess of $10 per year. (2) Initiation fees. A tax equivalent to 20 percent of any amount paid as initiation fees to such a...