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" The farmers' cooperatives exempt from taxation to the extent provided in subsection (a) are 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... "
Agricultural Commerce: The Organization of American Commerce in Agricultural ... - Side 363
av Grover Gerhardt Huebner - 1924 - 529 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
...cooperative associations organized 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, or for the purpose of purchasing supplies and equipment for the use of members...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 sider
...association, organized and operated as a sales agent for the purpose of marketing the products of its members and turning back to them the proceeds of sales,...basis of the quantity of produce furnished by them; Twelfth. Corporation or association organized for the exclusive purpose of holding title to property,...
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Corporation Accounting

Robert Joseph Bennett - 1916 - 594 sider
...assessments, dues, and fees collected from members for the sole purpose of meeting its expenses. 11. Farmers', fruit growers', or like associations, organized...agents for the purpose of marketing the products of its members and turning back to them the proceeds of sales, less the necessary selling expenses, on...
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Annual Report of the Secretary of the Treasury on the State of the Finances ...

United States. Department of the Treasury - 1916 - 804 sider
...sales agent for the purpose of marketing the products of its members, turning back to such members the proceeds of sales, less the necessary selling...the basis of the quantity of produce furnished by such members ; nor to corporations organized for the exclusive purpose of holding title to property,...
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The Abridgment 1915: Containing the Annual Message of the President of the ...

United States. Congress. Joint Committee on Printing, United States. President (1913-1921 : Wilson) - 1916 - 1044 sider
...sales agent for the purpose of marketing the products of its members, turning back to such members the proceeds of sales, less the necessary selling...the basis of the quantity of produce furnished by such members; nor to corporations organized for the exclusive purpose of holding title to property,...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 88 sider
...association, organized and operated as a sales agent for the purpose of marketing the products of its members and turning back to them the proceeds of sales,...basis of the quantity of produce furnished by them; Twelfth. Corporation or association organized for the exclusive purpose of holding title to property,...
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Bench and Bar, Volum 11

1917 - 596 sider
...meeting its expenses; ized and operated as a sales agent for the purpose of marketing the products of its members and turning back to them the proceeds of sales,...basis of the quantity of produce furnished by them ; "Twelfth. Corporation or association organized for the exclusive purpose of holding title to property,...
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War Revenue and Federal Income Tax Laws

1917 - 194 sider
...association, organized and operated as a sales agent for the purpose of marketing the products of its members and turning back to them the proceeds of sales,...basis of the quantity of produce furnished by them; Twelfth. Corporation or association organized for the exclusive purpose of holding title to property,...
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1917 War Tax Guide: The Federal Laws Covering: the Income Tax, Stamp Tax ...

William Kix Miller, Arnold Rudolph Ruprecht Baar, Arnold Rudolph Baar - 1917 - 136 sider
...association, organized and operated as sales agent for the purpose of marketing the products of its members and turning back to them the proceeds of sales,...basis of the quantity of produce furnished by them; (12) corporation or association organized for the exclusive purpose of holding title to property, collecting...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - 1917 - 386 sider
...associations, organized and operated as a sales agent for the purpose of marketing the products of its members and turning back to them the proceeds of sales,...basis of the quantity of produce furnished by them; 170 Twelfth. Corporation or association organized for the exclusive purpose of holding title to property,...
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