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" Farmers', fruit growers', or like associations organized and operated on a cooperative basis (a) for the purpose of marketing the products of members or other producers, and turning back to them the proceeds of sales, less the necessary marketing expenses,... "
Legal Phases of Farmer Cooperatives - Side 355
av United States. Farmer Cooperative Service - 1976 - 744 sider
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Cases Decided in the Court of Claims of the United States, Volum 87

United States. Court of Claims - 1939 - 836 sider
...producers, and turning back to them the proceeds of sales, less the necessary marketing expenses, or for the purpose of purchasing supplies and equipment...equipment to them at actual cost, plus necessary expenses, should be exempt. Counsel for defendant make their main objection to plaintiff's claim for exemption...
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Digest of the Federal Revenue Act of 1921: For Income and Excess Profits ...

National City Company - 1921 - 104 sider
...basis of the quantity of produce furnished by them; or organized and operated as purchasing agents for the purpose of purchasing supplies and equipment for the use of members and turning over such supplies and equipment to such members at actual cost, plus necessary expenses;...
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Statutes of the United States of America

United States - 1921 - 642 sider
...purchasing furnished by them; or organized and operated as purchasing agents agentsforsuppues,etc. for the purpose of purchasing supplies and equipment for the use of members and turning over such supplies and equipment to such members at actual cost, plus necessary expenses;...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 sider
...basis of the quantity of produce furnished by them; or organized and operated as purchasing agents for the purpose of purchasing supplies and equipment for the use of members and turning over such supplies and equipment to such members at actual cost, plus necessary expenses;...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 sider
...basis of the quantity of produce furnished by them ; or organized and operated as purchasing agents for the purpose of purchasing supplies and equipment for the use of members and turning over such supplies and equipment to such members at actual cost, plus necessary expenses;...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volum 4

United States - 1922 - 1028 sider
...basis of the quantity of produce furnished by them; or organized and operated as purchasing agents for the purpose of purchasing supplies and equipment for the use of members and turning over such supplies and equipment to such members at actual cost, plus necessary expenses...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 sider
...basis of the quantity of produce furnished by them; or organized and operated as purchasing agents for the purpose of purchasing supplies and equipment for the use of members and turning over such supplies and equipment to such members at actual cost, plus necessary expenses;...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 256 sider
...basis of the quantity of produce furnished by them; or organized and operated as purchasing agents for the purpose of purchasing supplies and equipment for the use of members and turning over such supplies and equipment to such members at actual cost, plus necessary expenses;...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 sider
...live-stock growers, dairymen, etc., for the purpose of buying supplies and equipment for their use and turning over such supplies and equipment to them at actual cost, plus necessary operating expenses, are also exempt. The provisions of paragraph (a) relating to a reserve, sinking...
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Agricultural Commerce: The Organization of American Commerce in Agricultural ...

Grover Gerhardt Huebner - 1924 - 556 sider
...basis of the quantity of produce furnished by them ; or organized and operated as purchasing agents for the purpose of purchasing supplies and equipment for the use of members and turning over such supplies and equipment to such members at actual cost, plus necessary expenses."...
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