 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...necessary expenses. Exemption shall not be denied any such association because it has capital stock, if the dividend rate of such stock is fixed at not...rate of interest in the State of incorporation or 8 per centum per annum, whichever is greater, on the value of the consideration for which the stock was... | |
 | Edwin Griswold Nourse - Agricultural laws and legislation - 1927 - 598 pages
...necessary expenses. Exemption shall not be denied any such association because it has capital stock, if the dividend rate of such stock is fixed at not...rate of interest in the state of incorporation or 8 per centum per annum, whichever is greater, on the value of the consideration for which the stock was... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...necessary expenses. Exemption shall not be denied any such association because it has capital stock, if the dividend rate of such stock is fixed at not...rate of interest in the State of incorporation or 8 per centum per annum, whichever is greater, on the value of the consideration for which the stock was... | |
 | United States - Finance - 1928 - 268 pages
...such association. Exemption shall not be denied any such corporation because it has capital stock, if the dividend rate of such stock is fixed at not...rate of interest in the State of incorporation or 8 per centum per annum, whichever is greater, on the value of the consideration for which the stock was... | |
 | United States - Law - 1928 - 1164 pages
...necessary expenses. Exemption shall not be denied any such association because it has capital stock, if the dividend rate of such stock is fixed at not...rate of interest in the State of incorporation or 8 per centum per annum, whichever is greater, on the value of the consideration for which the stock was... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 1510 pages
...necessary expenses. Exemption shall not be denied any such association because it has capital stock, if the dividend rate of such stock is fixed at not...rate of interest in the State of incorporation or 8 per centum per annum, whichever is greater, on the value of the consideration for which the stock was... | |
 | United States. Federal Farm Board - Agriculture - 1930 - 678 pages
...such association. Exemption shall not be denied any such corporation because It has capital Btock, If the dividend rate of such stock Is fixed at not...rate of Interest In the State of Incorporation, or 8 per centum per annum, whichever is greater, on the value of the consideration for which the stock was... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...not exempt. An association which has capital stock will not for such reason be denied exemption, (1) if the dividend rate of such stock is fixed at not...rate of interest in the State of incorporation or 8 per cent per annum, whichever is greater, on the value of the consideration for which the stock was... | |
 | United States. Farm Credit Administration - Agricultural credit - 1938 - 1970 pages
...necessary expenses. Exemption shall not be denied any such association because it has capital stock, if the dividend rate of such stock is fixed at not...rate of interest in the State of incorporation or 8 per centum per annum, whichever is greater, on the value of the consideration for which the stock was... | |
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Exemption shall not be denied any such association 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 per centum per annum, whichever is greater, on... 
