...Commissioner of Internal Revenue : Reference is made to our ruling of September 11, 1946, holding you to be entitled to exemption from Federal income tax under...provisions of section 101 (6) of the Internal Revenue Code. 152 Ct. Cl. Findings of Fact In view of recent changes in revenue legislation subsequent to the issuance...

...income tax purposes, and in Bureau letter dated September 27, 1948, you were advised that you are not entitled to exemption from Federal income tax under the provisions of Section 101 (6) of the Code, and Bureau rulings of August 24, 1943, and December 3, 1945, were revoked. Since it has been...

...and ended May 31, 1950, stating as a ground therefor that the plaintiff was exempt from corporation income tax under the provisions of section 101 (6) of the Internal Revenue Code. February 21, 1952, the plaintiff received from the Internal Revenue Service a notice of penalties and...

...paid by it for the calendar years 1952 and 1953. Exemption from such taxes is claimed by the plaintiff under the provisions of section 101 (6) of the Internal Revenue Code of 1939. That portion of section 101 (6) relevant to a determination of the issue here presented provides...

...in 1948 the Commissioner of Internal Revenue sent it a letter ruling that it was exempt from federal tax under the provisions of section 101 (6) of the Internal Revenue Code of 1939 (26 USC (1952 ed.) § 101 (6) ).« This section exempted from taxation : (6) Corporations,...

...articles of incorporation. You request a ruling as to your eligibility for exemption from Federal taxation under the provisions of section 101 (6) of the Internal Revenue Code. The information submitted shows that you were recently incorporated under the laws of the State of...

...stated purposes, you will be tied to exemption from Federal income tax under the provisions of section (6) of the Internal Revenue Code as an organization organized and operated usively for educational purposes. ccordingly, you will not be required to file income tax returns unless...

...accordance with the stated purposes, you will be exempt from Federal income tax under the.provisions of section 101 (6) of the Internal Revenue Code as...organization organized and operated exclusively for educational and scientific purposes." In the face of this ruling and contrary to the express condition...

...circumstances outlined in your communication, that you he advised whether the National Health Assembly will he entitled to exemption from Federal income tax under the provisions of section 101 (6) of tlie Internal Revenue Code, and whether contributions made to the organization will be deductible by...

...received from a source other than membership fees, dues and assessments, it is held that you are not entitled to exemption from Federal income tax under the provisions of Section 101 (9) of the Internal Revenue Code, and, accordingly, you are required to file income tax returns. He...