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" If the proceeds of the business are distributed in any other way than on such a proportionate basis, the association does not meet the requirements of the Act and is not exempt. "
Cases Decided in the Court of Claims of the United States - Page 162
by United States. Court of Claims - 1939
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The Code of Federal Regulations of the United States of America

1949 - 774 pages
...quantity of milk or of butter fat in the milk furnished by such producers, are exempt from the tax. If the proceeds of the business are distributed in...association does not meet the requirements of the Internal Revenue Code and is not exempt. In other words, nonmember patrons must be treated the same...
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The Code of Federal Regulations of the United States of America

1972 - 332 pages
...the value of milk or of butterfat in the milk furnished by such producers, are exempt from the tax. If the proceeds of the business are distributed in...association does not meet the requirements of the Code and is not exempt. In other words, nonmember patrons must be treated the same as members insofar...
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The Code of Federal Regulations of the United States of America

1971 - 332 pages
...the value of milk or of butterfat in the milk furnished by such producers, are exempt from the tax. If the proceeds of the business are distributed In...association does not meet the requirements of the Code and is not exempt. In other words, Qonmember patrons must be treated the same as members insofar...
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The Code of Federal Regulations of the United States of America

1967 - 300 pages
...the value of milk or of butterfat in the milk furnished by such producers, are exempt from the tax. If the proceeds of the business are distributed in...association does not meet the requirements of the Code and is not exempt. In other words, nonmember patrons must be treated the same as members insofar...
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The Code of Federal Regulations of the United States of America

1968 - 292 pages
...the value of milk or of butterfat in the milk furnished by such producers, are exempt from the tax. If the proceeds of the business are distributed in...association does not meet the requirements of the Code and is not exempt. In other words, nonmember patrons must be treated the same as members insofar...
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Code of Federal Regulations: Containing a Codification of Documents of ...

2001 - 696 pages
...such producers, are exempt from the tax. If the proceeds of the business are distributed in anyother way than on such a proportionate basis, the association does not meet the requirements of the Code and is not exempt. In other words, nonmember patrons must be treated the same as members insofar...
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Income Tax Regulations, As of January 2008

CCH Tax Law Editors - 2008 - 2276 pages
...the value of milk or of butterfat in the milk furnished by such producers, are exempt from the tax. If the proceeds of the business are distributed in...association does not meet the requirements of the Code and is not exempt. In other words, nonmember patrons must be treated the same as members insofar...
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Internal Revenue Bulletin

United States. Internal Revenue Service - 1963 - 1084 pages
...the value of milk or of butterfat in the milk furnished by such producers, are exempt from the tax. legate and in the same manner as tax) by the person...statement not so filed, but the total amount impose Code and is not exempt. In other words, nonmember patrons must be treated the same as members Insofar...
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The Code of Federal Regulations of the United States of America

1966 - 296 pages
...the value of milk or of butterfat in the milk furnished by such producers, are exempt from the tax. If the proceeds of the business are distributed in...association does not meet the requirements of the Code and is not exempt. In other words, nonmember patrons must be treated the same as members insofar...
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Bulletin, Issues 53-61

1942 - 1160 pages
...quantity 6f milk or of butterfat in the milk furnished by such producers, are exempt from the tax. If the proceeds of the business are distributed in...association does not meet the requirements of the Internal Revenue Code and is not exempt. In other words, nonmember patrons must be treated the same...
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