 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...acquiring property which is required for the conduct of the association's business, provided such stock is not entitled or permitted to participate directly...association, upon dissolution or otherwise, beyond the regular fixed dividends, and is issued with an express provision for its early redemption or retirement... | |
 | United States. Internal Revenue Service - 1926 - 620 pages
...acquiring property which is required for the conduct of the association's business, provided such stock is not entitled or permitted to participate directly...association, upon dissolution or otherwise, beyond the regular fixed dividends, and is issued with an express provision for its early redemption or retirement... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 pages
...stock is fixed at not to exceed the lepal rate of interest in the State of incorporation or 8 per cent per annum, whichever is greater, on the value of 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... | |
 | United States - 1928 - 268 pages
...is fixed at not to exceed the legal rate of interest in the State of incorporation or 8 per centum per annum, whichever is greater, on the value of the...participate, directly or indirectly, in the profits of the corporation, upon dissolution or otherwise, beyond the fixed dividends) is owned by such association,... | |
 | Robert Hiester Montgomery - 1927 - 1510 pages
...is fixed at not to exceed the legal rate of interest in the State of incorporation or 8 per centum per annum, whichever is greater, on the value of the...nonvoting preferred stock, the owners of which are hot entitled or permitted to participate, directly or indirectly, in the profits of the association,... | |
 | United States. Federal Farm Board - 1930 - 678 pages
...Is fixed at not to exceed the legal rate of Interest In the State of Incorporation, or 8 per centum per annum, whichever is greater, on the value of the...which the stock was Issued, and If substantially all euch stock (other than nonvotlng preferred stock, the owners of which are not entitled or permitted... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...is fixed at not to exceed the legal rate of interest in the State of incorporation or 8 per centum per annum, whichever is greater, on the value of the...issued, and if substantially all such stock (other than non voting preferred stock, the owners of which are not entitled or permitted to participate, directly... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...is fixed at not to exceed the legal rate of interest in the State of incorporation or 8 par centum per annum, whichever is greater, on the value of the...participate, directly or indirectly, in the profits of the corporation, upon dissolution or otherwise, beyond the fixed dividends) 5s owned by such association,... | |
 | United States. Bureau of Internal Revenue - 1934 - 76 pages
...is fixed at not to exceed the legal rate of interest in the State of Incorporation or 8 per centum per annum, whichever is greater, on the value of the...participate, directly or indirectly, in the profits of the corporation, upon dissolution or otherwise, beyond the fixed dividends) is owned by such association,... | |
 | 1928 - 790 pages
...rate of interest in the State of incorporation or 8 per centum per annum, whichever is greater, oa the value of the consideration for which the stock...than nonvoting preferred stock, the owners of which an not entitled or permitted to participate, directly or indirectly, in the profits of the association,... | |
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Exemption shall not be denied any such corporation because it has capital stock, if the dividend rate of such stock is fixed at not to exceed the legal rate of interest in the State of incorporation or 8... 
