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" ... substantially all such stock (other than nonvoting preferred stock, the owners of which are not entitled or permitted to participate, directly or indirectly, in the profits of the association, upon dissolution or otherwise, beyond the fixed dividends)... "
Reports of the Tax Court of the United States - Page 606
by United States. Tax Court - 1986
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The Legal Status of Agricultural Co-operation

Edwin Griswold Nourse - 1927 - 598 pages
...per annum, whichever is greater, on the value of the consideration for which the stock was issued, and if substantially all such stock (other than non-voting...their supplies and equipment through the association; nor shall exemption be denied any such association because there is accumulated and maintained by it...
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Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...per annum, whichever is greater, on the value of the consideration for which the stock was issued, and if substantially all such stock (other than nonvoting...their supplies and equipment through the association; nor shall exemption be denied any such association because there is accumulated and maintained by it...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 pages
...per annum, whichever is greater, on the value of the consideration for which the stock was issued, and if substantially all such stock (other than nonvoting...their supplies and equipment through the association; nor shall exemption be denied any such association because there is accumulated and maintained by it...
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Revenue Revision: Hearings Before the Committee on Ways and Means, House of ...

United States. Congress. House. Committee on Ways and Means - 1927 - 1032 pages
...the value of the consideration for which the stock was issued, and if substantially all such stock is owned by producers who market their products or...their supplies and equipment through the association ; nor shall exemption be denied any such association because there is accumulated and maintained by...
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Revenue Revision 1927-28: Hearings Before the Committee on Ways and Means ...

United States. Congress. House. Committee on Ways and Means - 1927 - 1034 pages
...the vnlue of the consideration for which the stock was issued, and if substantially all such stock is owned by producers who market their products or...their supplies and equipment through the association ; nor shall exemption be denied any such association because there is accumulated and maintained by...
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United States Code Annotated

United States - 1928 - 1164 pages
...per annum, whichever is greater, on the value of the consideration for which the stock was issued, and if substantially all such stock (other than nonvoting...their supplies and equipment through the association; nor shall exemption be denied any such association because there is accumulated and maintained by it...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 pages
...per annum, whichever is greater, on the value of the consideration for which the stock was issued, and if substantially all such stock (other than nonvoting...their supplies and equipment through the association; nor shall exemption be denied any such association because there is accumulated and maintained by it...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1927 - 592 pages
...per annum, whichever is greater, on the value of the consideration for which the stock was issued, and if substantially all such stock (other than* nonvoting...their supplies and equipment through the association; nor shall exemption be denied any such association because there is accumulated and maintained by it...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1927 - 1510 pages
...if substantially all such stock (other than nonvoting preferred stock, the owners of which are hot entitled or permitted to participate, directly or...their supplies and equipment through the association; nor shall exemption be denied any such association because there is accumulated and maintained by it...
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Bulletin, Issues 1-11

United States. Federal Farm Board - 1930 - 678 pages
...for which the stock was issued, ami if substantially all such stock mt her than nouvotlng prefeired stock, the owners of which are not entitled or permitted...their supplies and equipment through the association : nor shall exemption lie denied any such association because there is accumulated and maintained by...
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