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Rev. Rul. 57-282


Rev. Rul. 57-282; 1957-1 C.B. 388

DATED
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Citations: Rev. Rul. 57-282; 1957-1 C.B. 388

Obsoleted by Rev. Rul. 69-227

Rev. Rul. 57-282

Section 4231(6) of the Internal Revenue Code of 1954 imposes a tax on amounts paid for admission, refreshment, service, or merchandise at any roof garden, cabaret, or other similar place furnishing a public performance for profit, by or for any patron or guest who is entitled to be present during any portion of such performance. Held , a skating rink which is operated as a place for skating by the general public is not a type of establishment contemplated by section 4231(6) of the Code and amounts paid for admission, refreshment, service, or merchandise at such a rink are not subject to the cabaret tax. However, where an amount paid for admission to a skating rink is in excess of 90 cents, the full amount paid is subject to the admissions tax imposed by section 4231(1) of the Code. See M.T. 29, C.B. 1948-2, 166.

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