 ... 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 dividends)...  Reports of the Tax Court of the United States - Page 606by United States. Tax Court - 1986Full view - About this book
 | United States. Internal Revenue Service - 1931 - 502 pages
...which 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...their supplies and equipment through the association. Any ownership of stock by others than such actual producers must be satisfactorily explained in the... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...per annum, whichever is greater, on the value of the consideration for which the stock was issued, and if substantially all such stock (other than nonvoting...their supplies and equipment through the association; nor shall exemption be denied any such association because there is nrr;umulated and maintained by... | |
 | United States. Farm Credit Administration - 1938 - 1970 pages
...per annum, whichever is greater, on the value of the consideration for which the stock was issued, and if substantially all such stock (other than nonvoting...their supplies and equipment through the association; nor shall exemption be denied any such association because there is accumulated and maintained by it... | |
 | United States. Board of Tax Appeals - 1933 - 1616 pages
...per annum, whichever is greater, on the value of the consideration for which the stock was issued, and if substantially all such stock (other than nonvoting...their supplies and equipment through the association ; nor shall exemption be denied any such association because there is accumulated and maintained by... | |
 | United States. Bureau of Internal Revenue - 1934 - 76 pages
...per annum, whichever is greater, on the value of the consideration for which the stock was issued, and if substantially all such stock (other than nonvoting...their supplies and equipment through the association) nor shall exemption be denied any such association because there is accumulated and maintained by it... | |
 | 1934 - 988 pages
...per annum, whichever Is greater, on the value of the consideration for which the stock was issued, and if substantially all such stock (other than nonvoting...their supplies and equipment through the association ; nor shall exemption be denied any such association because there is accumulated and maintained by... | |
 | 1928 - 790 pages
...which 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...their supplies and equipment through the association. Any ownership of stock by others than such actual producers must be satisfactorily explained in the... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...per annum, whichever is greater, on the value of the consideration for which the stock was issued, and if substantially all such stock (other than nonvoting...their supplies and equipment through the association; nor shall exemption be denied any such association because there is accumulated and maintained by it... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...per annum, whichever is greater, on the value of the consideration for which the stock was issued, and if substantially all such stock (other than nonvoting...their supplies and equipment through the association; nor shall exemption be denied any such association because there is accumulated and maintained by it... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...per annum, whichever is greater, on the value of the consideration for which the stock was issued, and if substantially all such stock (other than nonvoting...their supplies and equipment through the association ; nor shall exemption be denied any such associntion because there is accumulated and maintained by... | |
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