Finanse publiczne · 19/07/1995

Definition of Club

This document contains final and temporary regulations relating to the definition of a club organized for business, pleasure, recreation, or other social purpose for purposes of the disallowance of a deduction for club dues. The regulations reflect changes to the law made by the Omnibus Budget Reconciliation Act of 1993 and affect persons who pay or incur club dues.

Source: Federal Register — Department of the TreasuryOpen original release →

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