 | United States. Court of Claims - Law reports, digests, etc - 1941 - 858 pages
...members of such society, order, or association or their dependents; ***** 201 Opinion of the Court (10) Benevolent life insurance associations of a purely...telephone companies, or like organizations; but only if 85 per centum or more of the income consists of amounts collected from members for the sole purpose of... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1962 - 964 pages
...companies, mutual or cooperative telephone companies, or like organizations; but only if 85 per centum or more of the income consists of amounts collected...for the sole purpose of meeting losses and expenses. [Emphasis supplied.] The taxpayer urges that it is a "like organization." Its reasoning may be summarized... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...companies, mutual or cooperative telephone companies, or like organizations ; but only if 85 per centum or more of the income consists of amounts collected...for the sole purpose of meeting losses and expenses ; equipment for the use of members and turning over such supplies and equipment to such members at... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...companies, mutual or cooperative telephone companies, or like organizations; but only if 85 per centum or more of the income consists of amounts collected...for the sole purpose of meeting losses and expenses; (11) Farmers', fruit growers', or like associations, organized and operated as sales agents for the... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...companies, mutual or cooperative telephone companies, or like organizations; but only if 85 per centum or more of the income consists of amounts collected...for the sole purpose of meeting losses and expenses; (11) Farmers', fruit growers', or like associations, organized and operated as sales agents for the... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...companies, mutual or cooperative telephone companies, or like organizations; but only if 85 per centum or more of the income consists of amounts collected...for the sole purpose of meeting losses and expenses ; (11) Farmers', fruit growers ', or like associations, organized and operated as sales agents for... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...companies, mutual or cooperative telephone companies, or like organizations; but only if 85 per cent or more of the income consists of amounts collected...for the sole purpose of meeting losses and expenses; (11) Farmers', fruit growers', or like associations, organized and operated as sales agents for the... | |
 | Harrison B. Spaulding - Income tax - 1927 - 336 pages
...organized and operated exclusively for pleasure, recreational and other non-profitable purposes. 10. Benevolent life insurance associations of a purely...telephone companies, or like organizations, but only if 85 % or more of the income consists of amounts collected from members for the sole purpose of meeting... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...purposes, no part of the net earnings of which inures to the benefit of any private shareholder; (10) Benevolent life insurance associations of a purely...telephone companies, or like organizations; but only if 85 per centum or more of the income consists of amounts collected from members for the sole purpose of... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...purposes, no part of the net earnings of which inures to the benefit of any private shareholder; (10) Benevolent life insurance associations of a purely...telephone companies, or like organizations; but only if 85 per centum or more of the income consists of amounts collected from members for the sole purpose of... | |
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Benevolent life insurance associations of a purely local character, mutual ditch or irrigation companies, mutual or cooperative telephone companies, or like organizations; but only if 85 percent or more of the income consists of amounts collected from... 
