 | United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 páginas
...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...participate, directly or indirectly, in the profits of the corporation, upon dissolution or otherwise, beyond the fixed dividends) is owned by such association,... | |
 | 1998 - 620 páginas
...cooperative association shall not apply to nonvoting preferred stock, provided the owners of such stock are not entitled or permitted to participate, directly...dissolution or otherwise, beyond the fixed dividends. (3) The accumulation and maintenance of a reserve required by State statute, or the accumulation and... | |
 | 1994 - 578 páginas
...cooperative association shall not apply to nonvoting preferred stock, provided the owners of such stock are not entitled or permitted to participate, directly...dissolution or otherwise, beyond the fixed dividends. (3) The accumulation and maintenance of a reserve required by State statute, or the accumulation and... | |
 | 1973 - 476 páginas
...consideration for which the stock was issued, and if substantially all such stock (other than nonvotlng preferred stock, the owners of which are not entitled...participate, directly or Indirectly, in the profits of the corporation, on dissolution or otherwise, beyond the fired dividends) is owned by such association,... | |
 | United States, Walter Elbert Barton - 1950 - 1126 páginas
...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...dividends) is owned by producers who market their products purchase their supplies and equipment through the association ; nor shall exemption be denied any Taxable... | |
 | 1951 - 1016 páginas
...is fixed at not to exceed the legal rate of Interrst 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 nonvotlng preferred stock, the owners of which are not entitled or permitted to participate, directly... | |
 | United States, Walter Elbert Barton - 1953 - 708 páginas
...as 1950. Sec. 1O1. (15). Same as 1950. Sec. 1O1. (16). Same as 1950. Sec. 1O1. (17). Same as 1950. greater, on the value of the consideration for which...participate, directly or indirectly, in the profits of the corporation, upon dissolution or otherwise, beyond the fixed dividends) is owned by such association,... | |
 | 1955 - 1182 páginas
...and operated in conjunction with such association. Exemption shall not be denied any such corporation because it has capital stock, if the dividend rate...issued, and if substantially all such stock (other than nonvotini; preferred stock, the owners of which are not entitled or permitted to participate, directly... | |
 | Lyman Spaulding Hulbert, United States. Farmer Cooperative Service - 1958 - 388 páginas
...and operated in conjunction with such association. Exemption shall not be denied any such corporation because it has capital stock, if the dividend rate...participate, directly or indirectly, in the profits of the corporation, on dissolution or otherwise, beyond the fixed dividends) is owned by such association,... | |
 | United States. Congress. House Ways and Means - 1959 - 866 páginas
...Incorporation or 8 per centum per annum, whichever Is greater, on the value of the consideration fot which the stock was Issued, and If substantially all...which are not entitled or permitted to participate, dlrectlv or Indirectly, In the profits of the association, upon dissolution or otherwise, beyond the... | |
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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... 
