 | United States. Court of Claims - 1939 - 836 pages
...producers, and turning back to them the proceeds of sales, less the necessary marketing expenses, or for the purpose of purchasing supplies and equipment...equipment to them at actual cost, plus necessary expenses, should be exempt. Counsel for defendant make their main objection to plaintiff's claim for exemption... | |
 | Edwin Griswold Nourse - 1927 - 598 pages
...back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either the quantity or the value of the products furnished by...equipment to them at actual cost, plus necessary expenses. Exemption shall not be denied any such association because it has capital stock, if the dividend rate... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either the quantity or the value of the products furnished by...equipment to them at actual cost, plus necessary expenses. Exemption shall not be denied any such association because it has capital stock, if the dividend rate... | |
 | Eric Louis Kohler - 1927 - 618 pages
...expenses, on the basis of either the quantity or the value of the products furnished by them, or (6) for the purpose of purchasing supplies and equipment...equipment to them at actual cost, plus necessary expenses. Exemption shall not be denied any such association because it has capital stock, if the dividend rate... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 pages
...the proceeds of sales, less the necessary marketing expenses, on the basis of either the quantity ci- the value of the products furnished by them, or (b)...purchasing supplies and equipment for the use of members and other persons and turning over such supplies and equipment to them at actual cost plus necessary... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1034 pages
...the proceeds of sales, less the necessary marketing expenses, on the basis of either the quantity ci- the value of the products furnished by them, or (b)...purchasing supplies and equipment for the use of members and other persons and turning over such supplies and equipment to them at actual cost plus necessary... | |
 | Harrison B. Spaulding - 1927 - 336 pages
...marketing expenses, on the basis of either quantity or the value of produce furnished by them ; or for the purpose of purchasing supplies and equipment...for the use of members or other persons, and turning the same over to such members at actual cost, plus necessary expenses.1 13. Corporations organized... | |
 | United States - 1928 - 1164 pages
...back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either the quantity or the value of the products furnished by...equipment to them at actual cost, plus necessary expenses. Exemption shall not be denied any such association because it has capital stock, if the dividend rate... | |
 | United States - 1928 - 268 pages
...back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either the quantity or the value of the products furnished by...for the purpose of purchasing supplies and equipment tor the use of members or other persons, and turning over such supplies and equipment to them at actual... | |
 | Robert Hiester Montgomery - 1927 - 1510 pages
...back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either the quantity or the value of the products furnished by...equipment to them at actual cost, plus necessary expenses. Exemption shall not be denied any such association because it has capital stock, if the dividend rate... | |
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Farmers', fruit growers', or like associations organized and operated on a cooperative basis (a) for the purpose of marketing the products of members or other producers, and turning back to them the proceeds of sales, less the necessary marketing expenses,... 
