other · IRS · Rule · Published 1995-07-19 · Effective 1995-07-19 · 60 FR 36993
Document
Document number
95-17665
Federal Register citation
60 FR 36993
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
1995-07-19
Effective date
1995-07-19
Treasury docket
TD 8601
Abstract
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.