Quality Auditing Co. v. Commissioner
United States Tax Court
P is a nonprofit corporation organized to audit structural steel fabricators pursuant to a quality certification program administered by the American Institute of Steel Construction, Inc. (AISC). AISC is likewise a nonprofit organization and is exempt from Federal taxation under sec. 501(c)(6), I.R.C. As its primary activity, P inspects the quality control procedures used in facilities of fabricators applying to AISC for certification.
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P is a nonprofit corporation organized to audit structural steel fabricators pursuant to a quality certification program administered by the American Institute of Steel Construction, Inc. (AISC). AISC is likewise a nonprofit organization and is exempt from Federal taxation under sec. 501(c)(6), I.R.C. As its primary activity, P inspects the quality control procedures used in facilities of fabricators applying to AISC for certification. P evaluates whether such procedures are in compliance with the standards set forth in the AISC program. The certification program was established by AISC at…
1Opinion of the Court
QUALITY AUDITING COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Quality Auditing Co. v. Commissioner
No. 8794-99X
United States Tax Court
114 T.C. 498; 2000 U.S. Tax Ct. LEXIS 36; 114 T.C. No. 31;
June 19, 2000, Filed
Decision will be entered for respondent.
P is a nonprofit corporation organized to audit structural
steel fabricators pursuant to a quality certification program
administered by the American Institute of Steel Construction,
Inc. (AISC). AISC is likewise a nonprofit organization and is
exempt from Federal taxation under sec. 501(c)(6), I.R.C. As its
primary…
2Cases cited12 opinions
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Church in Boston v. CommissionerUnited States Tax Court · 1978
- Copyright Clearance Center, Inc. v. CommissionerUnited States Tax Court · 1982
- American Campaign Academy v. CommissionerUnited States Tax Court · 1989
- Nationalist Movement v. CommissionerCourt of Appeals for the Fifth Circuit · 1994
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