 ... in an amount the value of which does not exceed the value of the supplies and equipment purchased for members, provided the value of the purchases made for persons who are neither members nor producers does not exceed 15 per centum of the value of...  Legal Phases of Farmer Cooperatives - Side 419av United States. Farmer Cooperative Service - 1976 - 744 siderUten tilgangsbegrensning - Om denne boken
 | United States. Farm Credit Administration - 1938 - 1970 sider
...are neither members nor producers does not exceed 15 per centum of the value of all its purchases. Business done for the United States or any of its...disregarded in determining the right to exemption under this paragraph (52 Stat. 480, title 26 USC sec. 103, par. 12). In order for a cooperative association... | |
 | United States. Congress. House. Committee on Appropriations - 1934 - 488 sider
...Income Tax Act of 1934. By reference to that section, it will be observed that the last sentence thereof provides that "business done for the United States...disregarded in determining the right to exemption" under that paragraph. Consequently, the amendment which I have suggested would not in any way affect... | |
 | United States. Bureau of Internal Revenue - 1934 - 76 sider
...are neither members nor producers does not exceed 15 per centum of the value of all its purchases. Business done for the United States or any of its...disregarded in determining the right to exemption under this paragraph; (13) Corporations organized by an association exempt under the provisions of... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 sider
...are neither members nor producers does not exceed 15 per centum of the value of all its purchases. Business done for the United States or any of its...disregarded in determining the right to exemption under this paragraph ; 150 shall not be required to file returns. For instance, cooperative dairy companies... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 sider
...are neither members nor producers does not exceed 15 per centum of the value of all its purchases. Business done for the United States or any of its...disregarded in determining the right to exemption under this paragraph ; (13) Corporations organized by an association exempt under the provisions of... | |
 | United States. Internal Revenue Service - 1936 - 604 sider
...are neither members nor producers does not exceed 15 per centum of the value of all its purchases. Business done for the United States or any of its...disregarded in determining the right to exemption under this paragraph ; ART. 101(12)-1. Farmers' cooperative marketing and purchasing associations.... | |
 | United States. Internal Revenue Service - 1936 - 68 sider
...are neither members nor producers does not exceed 15 per centum of the value of all its purchases. Business done for the United States or any of its...disregarded in determining the right to exemption under this paragraph ; SEC. 101— Continued. elation. Exemption shall not be denied any such corporation... | |
 | United States. Congress. Senate. Committee on Finance - 1938 - 768 sider
...the value of which does not exceed the value of the food, goods, or services purchased for members. Business done for the United States or any of its...disregarded in determining the right to exemption under this paragraph : Only cooperative associations organized in good faith, with no intent to evade... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 sider
...are neither members nor producers does not exceed 15 per centum of the value of all its purchases. Business done for the United States or any of its...disregarded in determining the right to exemption under this paragraph ; (13) Corporations organized by an association exempt under the provisions of... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 sider
...are neither members nor producers does not exceed 15 per centum of the value of all its purchases. Business done for the United States or any of its...disregarded in determining the right to exemption under this paragraph ; (13) Corporations organized by an association exempt under the provisions of... | |
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