...and rebates to patrons with respect to their patronage in the same or preceding years (whether paid 3 dollar amount of such dividend, refund, or rebate ) shall be taken into account in computing net income...

...documents; . (ii) Amounts allocated (whether in cash, merchandise, capital stock, rr§ 1,522-2 volving fund certificates, retain certificates, certificates...association. For this purpose, the term earnings includes trie excess of amounts retained (or assessed) by the association to cover expenses or other items over...

...522(b)(1)(B) and paragraph (d) of this section. Amounts allocated as patronage dividends, refunds, or rebates, whether in cash, merchandise, capital stock, revolving...some other manner that discloses to each patron the dollar amount allocated, with respect to patronage for the taxable year or for preceding taxable years,...

...(B) and paragraph (d) of this section. Amounts allocated as patronage dividends, refunds, or rebates, whether in cash, merchandise, capital stock, revolving...some other manner that discloses to each patron the dollar amount allocated, with respect to patronage for the taxable year or for preceding taxable years,...

...and rebates to patrons with respect to their patronage in the same or preceding years (whether paid in cash, merchandise, capital stock, revolving fund...some other manner that discloses to each patron the dollar amount of such dividend, refund, or rebate) shall be taken into account in computing taxable...

...rebates to patrons with respect to their patronage in the same or preceding years (whether paid in caah, merchandise, capital stock, revolving fund certificates,...some other manner that discloses to each patron the dollar amount of such dividend, refund, or rebate) shall be taken into account in computing taxable...

...522(b)(1)(B) and paragraph (d) of this section. Amounts allocated as patronage dividends, refunds, or rebates, whether in cash, merchandise, capital stock, revolving...indebtedness, letters of advice, or in some other manner that Title 26 — Internal Revenue discloses to each patron the dollar amount allocated, with respect to...

...a patron by a cooperative association, whether or not entitled to tax treatment under section 522, in cash, merchandise, capital stock, revolving fund...indebtedness, letters of advice or in some other manner disclosing to the patron the dollar amount allocated, shall be included in the computation of the gross...

...a patron by a cooperative association, whether or not entitled to tax treatment under section 522, in cash, merchandise, capital stock, revolving fund...indebtedness, letters of advice or in some other manner disclosing to the natron the dollar amount allocated, shall be included in the computation of the gross...

...a patron by a cooperative association, whether or not entitled to tax treatment under section 522, in cash, merchandise, capital stock, revolving fund...indebtedness, letters of advice or in some other manner disclosing to the patron the dollar amount allocated, shall be included in the computation of the gross...