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Tax on College Entertainments and Tax Exemption Range
The National Committee of Patriotic Societies asks about how the October 3 1917 act taxes college entertainments. Commissioner Roper explains exemptions hinge on whether student organizations or colleges themselves control proceeds and whether activities are educational and religious or charitable.
MENTIONED IN THIS ARTICLE
National Committee of Patriotic Societies
Daniel C. Roper
Department of Internal Revenue
Roper
Studet
Sec
Johnson