The Social Security Act and other related statutes levied an excise tax upon corporations with respect to wages paid to employees, but the levy did not include corporations organized and operated exclusively for scientific, literary, or educational purposes, no part of the net earnings of which inured to the benefit of any private shareholder or individual.
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.