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JESUS SACRED HEART COLLEGE v. COLLECTOR OF INTERNAL REVENUE

This case has been cited 1 times or more.

2003-12-11
YNARES-SANTIAGO, J.
The best proof of the purpose of a corporation is its articles of incorporation and by-laws.  The articles of incorporation must state the primary and secondary purposes of the corporation, while the by-laws outline the administrative organization of the corporation, which, in turn, is supposed to insure or facilitate the accomplishment of said purpose. [29]