 | United States. Congress. Senate. Committee on Finance - 1939 - 780 lapas
...which arise out of bona fide hedging transactions reasonably necessary to the conduct of its business in the manner in which such business is customarily and usually conducted by others. (d) ESTATES AND TRUSTS. — Amounts includible in computing the net income of the corporation under... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 lapas
...which arise out of bona fide hedging transactions reasonably necessary to the conduct of its business in the manner in which such business is customarily and usually conducted by others. (d) ESTATES AND TRUSTS. — Amounts includible in computing the net income of the corporation under... | |
 | United States. Congress. Senate. Committee on Finance - 1938 - 768 lapas
...developing, and marketing of its products and properties reasonably necessary to the conduct of its business in the manner in which such business is customarily and usually conducted by others." ALTERNATIVE PROPOSALS (Relating to section I only and to be considered only in case above exemption... | |
 | 1939 - 1030 lapas
...which arise out of bona fide hedging transactions reasonably necessary to the conduct of its business in the manner in which such business is customarily and usually conducted by others, (d) ESTATES AND TRUSTS. Amounts includlble in computing the net income of the corporation under Supplement... | |
 | 1940 - 1806 lapas
...which arise out of bona fide hedging transactions reasonably necessary to the conduct of its business in the manner in which such business is customarily and usually conducted by others. In general, foreign personal holding company income includes gains on futures contracts which are speculative.... | |
 | United States - 1965 - 1110 lapas
...which arise out of buna flde hedging transactions reasonably necessary to the conduct of its business in the manner in which such business is customarily and usually conducted by others. (4) Estates and trusts. Amounts ineludible in computing the taxable Income of the corporation under... | |
 | United States. Internal Revenue Service - 1939 - 636 lapas
...which arise out of bona fide hedging transactions reasonably necessary to the conduct of its business in the manner in which such business is customarily and usually conducted by others. In general, foreign personal holding company income includes gains on futures contracts which are speculative.... | |
 | United States, Walter Elbert Barton - 1944 - 1286 lapas
...which arise out of bona ide hedging transactions reasonably necessary to the conduct of its business in the manner in which such business is customarily and usually conducted by others. Sec. 332. (d) Estates and trusts. — Amounts ineludible in computing the net income of the corporation... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 lapas
...which arise out of bona fide hedging transactions reasonably necessary to the conduct of its business in the manner in which such business is customarily and usually conducted by others. (d) ESTATES AND TRUSTS. — Amounts includible in computing the net income of the coTporation under... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 lapas
...which arise out of bona fide hedging transactions reasonably necessary to the conduct of its business in the manner in which such business is customarily and usually conducted by others. (d) ESTATES AND TRUSTS. — Amounts includible in computing the net income of the corporation under... | |
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This paragraph shall not apply to gains by a producer, processor, merchant, or handler of the commodity which arise out of bona fide hedging transactions reasonably necessary to the conduct of its business in the manner in which such business is customarily... 
