 | Edwin Griswold Nourse - Agricultural laws and legislation - 1927 - 598 pages
...to them at actual cost, plus necessary expenses. Exemption shall not be denied any such association because it has capital stock, if the dividend rate...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... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...to them at actual cost, plus necessary expenses. Exemption shall not be denied any such association because it has capital stock, if the dividend rate...issued, and if substantially all such stock (other than nonvoting preferred stock, the owners of which are not entitled or permitted to participate, directly... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...to them at actual cost, plus necessary expenses. Exemption shall not be denied any such association because it has capital stock, if the dividend rate...issued, and if substantially all such stock (other than nonvoting preferred stock, the owners of which are not entitled or permitted to participate, directly... | |
 | United States. Congress. House. Committee on Ways and Means - Internal revenue - 1927 - 1034 pages
...expenses. Such associations shall not be denied exemption because they have capital stock, if the interest rate of such stock is fixed at not to exceed the legal...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 issued... | |
 | United States. Congress. House. Committee on Ways and Means - Taxation - 1927 - 1032 pages
...expenses. Such associations shall not be denied exemption because they have capital stock, if the interest rate of such stock is fixed at not to exceed the legal...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 issued... | |
 | United States - Finance - 1928 - 268 pages
...neither members nor producers does not exceed 15 per centum of the value of all its purchases; (131 Corporations organized by an association exempt under...issued, and if substantially all such stock (other than nonvoting preferred stock, the owners of which are not entitled or permitted to participate, directly... | |
 | United States - Law - 1928 - 1164 pages
...to them at actual cost, plus necessary expenses. Exemption shall not be denied any such association because it has capital stock, if the dividend rate...issued, and if substantially all such stock (other than nonvoting preferred stock, the owners of which are not entitled or permitted to participate, directly... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 592 pages
...to them at actual cost, plus necessary expenses. Exemption shall not be denied any such association because it has capital stock, if the dividend rate...issued, and if substantially all such stock (other than* nonvoting preferred stock, the owners of which are not entitled or permitted to participate, directly... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 1510 pages
...not exempt. An association which has capital stock will not for such reason be denied exemption, (i) if the dividend rate of such stock is fixed at not...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 issued,... | |
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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 per centum per annum, whichever is greater, on... 
