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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... "
Compilation of Securities Laws Within the Jurisdiction of the Committee on ... - Página 616
por United States, United States. Congress. House. Committee on Energy and Commerce - 1993 - 639 páginas
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 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...participate, directly or indirectly, in the profits of the corporation, upon dissolution, or otherwise, beyond the fixed dividends) is owned by such association,...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1286 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...participate, directly or indirectly, in the profits of the corporation, upon dissolution or otherwise, beyond the fixed dividends) is owned by such association,...
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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 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...participate, directly or indirectly, in the profits of the corporation, upon dissolution, or otherwise, beyond the fixed dividends) is owned by such association,...
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Revenue Revisions, 1947-48. Hearings..., Eightieth Congress, First ..., Parte 4

United States. Congress. House. Committee on Ways and Means - 1948 - 1352 páginas
...maintained. • The information called for In 5 and 6 above need not be supplied with respect to nonvotine preferred stock the owners of which are not entitled...dissolution or otherwise, beyond the fixed dividends. 62445— 45— pt. 4 5 11. What are the requirements for membership in the association?. 12. Does the...
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Government Competition with and Assistance to Business: Hearings ..., Volume 1

United States. Congress. House. Select Committee on Small Business, United States. Congress. House. Select Committee on Small Business. Subcommittee No. 2 - 1948 - 698 páginas
...nonproducers? 1 •The information called for in 5 and 6 above need not be supplied with respect to nonvoting preferred stock, the owners of which are...dissolution or otherwise, beyond the fixed dividends. 7. If the association issues any nonvoting preferred stock, explain whether the owners thereof may...
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The Code of Federal Regulations of the United States of America

1960 - 880 páginas
...the products of members or §1.521-1 other producers, and turning back to them the proceeds of salee, less the necessary marketing expenses, on the basis...Issued, and if substantially all such stock (other than non voting preferred stock, the owners of which are not entitled or permitted to participate, directly...
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The Code of Federal Regulations of the United States of America

1971 - 324 páginas
...back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either tbe quantity or the value of the products furnished by...Issued, and If substantially all such stock (other than non voting preferred stock, the owners of which are not entitled or permitted to participate, directly...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1972 - 692 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...the owners of which are not entitled or permitted to . § 1.501(cX17) participate, directly or indirectly, in the profits of the corporation, on dissolution...
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The Code of Federal Regulations of the United States of America

1974 - 484 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 nonvotlng preferred stock, the owners of which are not entitled or permitted to participate, directly...
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The Provisions of the Internal Revenue Code Relating to Excise Taxes (second ...

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,...
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