 | United States. Internal Revenue Service - Taxation - 1926 - 620 pages
...acquiring property which is required for the conduct of the association's business, provided such stock is not entitled or permitted to participate directly...association, upon dissolution or otherwise, beyond the regular fixed dividends, and is issued with an express provision for its early redemption or retirement... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...acquiring property which is required for the conduct of the association's business, provided such stock is not entitled or permitted to participate directly...association, upon dissolution or otherwise, beyond the regular fixed dividends, and is issued with an express provision for its early redemption or retirement... | |
 | United States - Finance - 1928 - 268 pages
...per centum per annum, whichever is greater, on the value of the consideration for which the stock was issued, and if substantially all such stock (other...participate, directly or indirectly, in the profits of the corporation, upon dissolution or otherwise, beyond the fixed dividends) is owned by such association,... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 1510 pages
...per centum per annum, whichever is greater, on the value of the consideration for which the stock was issued, and if substantially all such stock (other...nonvoting preferred stock, the owners of which are hot entitled or permitted to participate, directly or indirectly, in the profits of the association,... | |
 | United States. Federal Farm Board - Agriculture - 1930 - 678 pages
...per centum per annum, whichever is greater on the value of the consideration for which the stock was issued, and if substantially all such stock (other...participate, directly or Indirectly, in the profits of the corporation, upon dissolution or otherwise, beyond the fixed dividends) is owned by such association,... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...centum per annum, 'whichever is greater, on the value of the consideration for which the stock was issued, and if substantially all such stock (other...participate, directly or indirectly, in the profits of the corporation, ul>on dissolution or otherwise, beyond the fixed dividends) is owned by such association,... | |
 | United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...par centum per annum, whichever is greater, on the value of the consideration for which the stock was issued, and if substantially all such stock (other...participate, directly or indirectly, in the profits of the corporation, upon dissolution or otherwise, beyond the fixed dividends) 5s owned by such association,... | |
 | United States. Bureau of Internal Revenue - Corporations - 1934 - 76 pages
...per centum per annum, whichever is greater, on the value of the consideration for which the stock was issued, and if substantially all such stock (other...participate, directly or indirectly, in the profits of the corporation, upon dissolution or otherwise, beyond the fixed dividends) is owned by such association,... | |
 | 1928 - 790 pages
...per centum per annum, whichever is greater, oa 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 an not entitled or permitted to participate, directly or indirectly, in the profits of the association,... | |
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... 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... 
