Revenue Ruling 59-589

1958-2 C.B. 266 (1958)

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Revenue Ruling 59-589

Internal Revenue Service
1958-2 C.B. 266 (1958)

Facts

The Internal Revenue Service (IRS) received requests for advice as to the qualifications for an organization to receive tax-exempt status under § 501(c)(7) of the Internal Revenue Code (code) as a social club. In response to those requests, the IRS issued a revenue ruling.

Rule of Law

Issue

Holding and Reasoning ()

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