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" The farmers' cooperatives exempt from taxation to the extent provided in subsection (a) are farmers', fruit growers', or like associations organized and operated on a cooperative basis (A) for the purpose of marketing the products of members or other... "
Revenue Revisions, 1947-48. Hearings..., Eightieth Congress, First Session ... - Página 2362
por United States. Congress. House. Committee on Ways and Means - 1948
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Cases Decided in the Court of Claims of the United States, Volume 87

United States. Court of Claims - 1939 - 836 páginas
...members." Both the 1921 and 1926 acts provided in substance that farmers cooperative associations organized for the purpose of marketing the products of members...producers, and turning back to them the proceeds of sales, less the necessary marketing expenses, or for the purpose of purchasing supplies and equipment for...
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Revenue Revision 1927-28: Hearings Before the Committee on Ways and Means ...

United States. Congress. House. Committee on Ways and Means - 1927 - 1034 páginas
..." Farmers", fruit growers', or like associations organized and operated on a cooperative basis (a) for the purpose of marketing the products of members...producers and turning back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either the quantity ci- the value of the products...
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The Legal Status of Agricultural Co-operation

Edwin Griswold Nourse - 1927 - 598 páginas
...(12) Farmers', fruit growers', or like associations organized and operated on a cooperative basis (a) for the purpose of marketing the products of members...producers, and turning back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either the quantity or the value of the products...
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Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 páginas
...(12) Farmers', fruit growers', or like associations organized and operated on a cooperative basis (a) for the purpose of marketing the products of members...producers, and turning back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either the quantity or the value of the products...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 páginas
...(12) Farmers', fruit growers', or like associations organized and operated on a cooperative basis (a) for the purpose of marketing the products of members...producers, and turning back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either the quantity or the value of the products...
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Revenue Revision: Hearings Before the Committee on Ways and Means, House of ...

United States. Congress. House. Committee on Ways and Means - 1927 - 1032 páginas
..." Farmers', fruit growers', or like associations organized and operated on a cooperative basis (a) for the purpose of marketing the products of members...producers and turning back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either the quantity ci- the value of the products...
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The Income Tax in Great Britain and the United States

Harrison B. Spaulding - 1927 - 336 páginas
...expenses. 12. Farmers', fruit-growers' or like associations organized and operated on a co-operative basis for the purpose of marketing the products of members...producers and turning back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either quantity or the value of produce furnished...
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United States Code Annotated

United States - 1928 - 1164 páginas
...(12) Farmers', fruit growers', or like associations organized and operated on a cooperative basis (a) for the purpose of marketing the products of members...producers, and turning back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either the quantity or the value of the products...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 páginas
...(12) Farmers', fruit growers', or like associations organized and operated on a cooperative basis (a) for the purpose of marketing the products of members...producers, and turning back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either the quantity or the value of the products...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1927 - 592 páginas
...(12) Farmers', fruit growers', or like associations organized and operated on a cooperative basis (a) for the purpose of marketing the products of members...producers, and turning back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either the quantity or the value of the products...
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