 | United States. Congress. House. Committee on Ways and Means - 1961 - 520 páginas
...assessments) does not exceed $75,000. (16) Corporations organized by an association subject to part III of this subchapter or members thereof, for the purpose...or a reasonable reserve for any necessary purpose. (d) Religious and Apostolic Organizations. — The following organizations are referred to in subsection... | |
 | United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 páginas
...assessments) does not exceed $75,000. (16) Corporations organized by an association subject to part III period (including the amount of all items of gross...shall be included in the gross income, for the taxable (17) (A) A trust or trusts forming part of a plan providing for the payment of supplemental unemployment... | |
 | 1961 - 566 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...or a reasonable reserve for any necessary purpose. § 1.501 (c) (16)- 1 Corporations organized to finance crop operations. A corporation organized by... | |
 | United States. Tax Court - 1961 - 1178 páginas
...entitled or permitted to participate, directly or indirectly, in the profits of the corporation, upon dissolution or otherwise, beyond the fixed dividends)...or a reasonable reserve for any necessary purpose; It is clear from the evidence that petitioner was organized for the purpose of financing members of... | |
 | United States. Congress. House. Select Committee on Small Business - 1967 - 1298 páginas
...•uch association, or members thereof; nor shall exemption be denied any such corporation becauso there is accumulated and maintained by it a reserve...or a reasonable reserve for any necessary purpose. B-3 '" (17) (A) A trust or trusts forming pirt of a plan providing for the payment of supplemental... | |
 | United States. Congress. House. Select Committee on Small Business. Subcommittee No. 1 - 1967 - 1184 páginas
...dividends) is owned by Mich association, or members thereof; nor shall exemption be denied any tach corporation because there is accumulated and maintained...or a reasonable reserve for any necessary purpose. B-3 ' (17)(A) A trust or trusts forming part of a plan providing for the payment of supplemental unemployment... | |
 | United States. Internal Revenue Service - 1976 - 720 páginas
...Exemption from tax on corporations, certain trusts, etc. » * * (c) List of exempt organizations. * • • (16) Corporations organized by an association subject...or a reasonable reserve for any necessary purpose. [Sec. 501 (c)(16) as amended by sec. 101 (j)(5), Tax Reform Act 1969 (83 Stat. 527) [Pub. L. 91-172,... | |
 | 1971 - 782 páginas
...participate, directly or indirectly, in the profits of the corporation, on dissolution or ot tier wise, beyond the fixed dividends) is owned by such association,...or a reasonable reserve for any necessary purpose. § 1.501 (c)(16)-1 Corporations organized to finance crop operations. A corporation organized by a... | |
 | 1975 - 478 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...or a reasonable reserve for any necessary purpose. § 1.501 (c)(16)-l Corporations organized to finance crop operations. A corporation organized by a... | |
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State of incorporation or 8 percent 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 preferred stock, the owners of which are not entitled or permitted... 
