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" ... because there is accumulated and maintained by it a reserve required by State law or a reasonable reserve for any necessary purpose. "
Revenue Revision 1927-28: Hearings Before the Committee on Ways and Means ... - Page 423
by United States. Congress. House. Committee on Ways and Means - 1927 - 1014 pages
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Reports of the U.S. Board of Tax Appeals, Volume 27

United States. Board of Tax Appeals - 1933 - 1616 pages
...producers who market their products or purchase their supplies and equipment through the association ; nor shall exemption be denied any such association because...accumulated and maintained by it a reserve required by State law or a reasonable reserve for any necessary purpose. Such an association may market tbe products...
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Circular A.

United States. Farm Credit Administration - 1938 - 1970 pages
...producers who market their products or purchase their supplies and equipment through the association; nor shall exemption be denied any such association because...accumulated and maintained by it a reserve required by State law or a reasonable reserve for any necessary purpose. Such an association may market the products...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - 1933 - 452 pages
...5s owned by such association, or members thereof; nor shall exemption be denied any such corporation because there is accumulated and maintained by it a reserve required by State law or a reasonable reserve for any necessary purpose; (14) Corporations organized for the exclusive...
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Bulletin of the United States Bureau of Labor Statistics, Issues 604-607

1934 - 988 pages
...producers who market their products or purchase their supplies and equipment through the association ; nor shall exemption be denied any such association because...accumulated and maintained by it a reserve required by State law or a reasonable reserve for any necessary purpose. Such an association may market the products...
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Regulations 64 Relating to the Capital Stock Tax Under Section 701 of the ...

United States. Bureau of Internal Revenue - 1934 - 76 pages
...producers who market their products or purchase their supplies and equipment through the association) nor shall exemption be denied any such association because...accumulated and maintained by it a reserve required by State law or a reasonable reserve for any necessary purpose. Such an association may market the products...
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Cooperative marketing

1928 - 790 pages
...producers who market their products or purchase their supplies and equipment through the association; nor shall exemption be denied any such association because...accumulated and maintained by it a reserve required by State law or a reasonable reserve for any necessary purpose. Such an association may market the products...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...producers who market their products or purchase their supplies and equipment through the association; nor shall exemption be denied any such association because...accumulated and maintained by it a reserve required by State law or a reasonable reserve for any necessary purpose. Such an association may market the products...
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Regulations 64 Relating to the Capital Stock Tax Under Section 105 of the ...

United States. Internal Revenue Service - 1936 - 68 pages
...producers who market their products or purchase their supplies and equipment through the association ; nor shall exemption be denied any such association because...accumulated and maintained by it a reserve required by State law or a reasonable reserve for any necessary purpose. Such an association may market the products...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...producers who market their products or purchase their supplies and equipment through the association; nor shall exemption be denied any such association because...accumulated and maintained by it a reserve required by State law or a reasonable reserve for any necessary purpose. Such an association may market the products...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - 1936 - 604 pages
...supplies and equipment through the association ; nor shall exemption be denied any such associntion because there is accumulated and maintained by it a reserve required by State law or a reasonable reserve for any necessary purpose. Such an association, may market the products...
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