Issued, and if 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... Reports of the United States Tax Court - Page 612by United States. Tax Court - 1986Full view - About this book
| 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 purchase their supplies and equipment through the association ; nor shall exemption be denied any such association because there is accumulated and maintained... | |
| Eric Louis Kohler - 1927 - 618 pages
...indirectly, in the profits of the association, upon dissolution or otherwise, beyond the fixed dividends) is owned by producers who market their products or purchase their supplies and equipment through the association; nor shall exemption be denied any such association because there is accumulated and maintained... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...indirectly, in the profits of the association, upon dissolution or otherwise, beyond the fixed dividends) is owned by producers who market their products or purchase their supplies and equipment through the association; nor shall exemption be denied any such association because there is accumulated and maintained... | |
| 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 purchase their supplies and equipment through the association ; nor shall exemption be denied any such association because there is accumulated and maintained... | |
| Edwin Griswold Nourse - 1927 - 598 pages
...indirectly, in the profits of the association, upon dissolution or otherwise, beyond the fixed dividends) is owned by producers who market their products or purchase their supplies and equipment through the association; nor shall exemption be denied any such association because there is accumulated and maintained... | |
| United States - 1928 - 1164 pages
...indirectly, in the profits of the association, upon dissolution or otherwise, beyond the fixed dividends) is owned by producers who market their products or purchase their supplies and equipment through the association; nor shall exemption be denied any such association because there is accumulated and maintained... | |
| United States - 1928 - 268 pages
...indirectly, in the profits of the association, upon dissolution or otherwise, beyond the fixed dividends) is owned by producers who market their products or purchase their supplies and equipment through the association; nor shall exemption be denied any such association because there is accumulated and maintained... | |
| Robert Hiester Montgomery - 1927 - 592 pages
...indirectly, in the profits of the association, upon dissolution or otherwise, beyond the fixed dividends) is owned by producers who market their products or purchase their supplies and equipment through the association; nor shall exemption be denied any such association because there is accumulated and maintained... | |
| Robert Hiester Montgomery - 1927 - 1510 pages
...the stock was issued, and (2) if substantially all of such stock (with the exception noted below) is owned by producers who market their products or purchase their supplies and " [Former Procedure] The corresponding section of the 1924 law read as follows: "Farmers', fruit growers,"... | |
| United States. Federal Farm Board - 1930 - 678 pages
...Indirectly, in the profits of the association, upon dissolution or otherwise, beyond the fixed dividends) is owned by producers who market their products or purchase their supplies and equipment through the association : nor shall exemption lie denied any such association because there is accumulated and... | |
| |