 | United States, Walter Elbert Barton - 1944 - 1286 lapas
...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 the value of the...participate, directly or indirectly, in the profits of the corporation, upon dissolution or otherwise, beyond the fixed dividends) is owned by such association,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 lapas
...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 the value of the...participate, directly or indirectly, in the profits of the corporation, upon dissolution, or otherwise, beyond the fixed dividends) is owned by such association,... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 lapas
...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 the value of the...participate, directly or indirectly, in the profits of the corporation, upon dissolution, or otherwise, beyond the fixed dividends) is owned by such association,... | |
 | United States. Congress. House. Committee on Ways and Means - 1948 - 1352 lapas
...maintained. • The information called for In 5 and 6 above need not be supplied with respect to nonvotine preferred stock the owners of which are not entitled...dissolution or otherwise, beyond the fixed dividends. 62445— 45— pt. 4 5 11. What are the requirements for membership in the association?. 12. Does the... | |
 | 1960 - 880 lapas
...the products of members or §1.521-1 other producers, and turning back to them the proceeds of salee, less the necessary marketing expenses, on the basis...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... | |
 | 1971 - 324 lapas
...back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either tbe quantity or the value of the products furnished by...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... | |
 | 1972 - 692 lapas
...and operated in conjunction with such association. Exemption shall not be denied any such corporation because it has capital stock, if the dividend rate...the owners of which are not entitled or permitted to . § 1.501(cX17) participate, directly or indirectly, in the profits of the corporation, on dissolution... | |
 | 1974 - 484 lapas
...and operated In conjunction with such association. Exemption shall not be denied any such corporation because it has capital stock, If the dividend rate...Issued, and if substantially all such stock (other than nonvotlng preferred stock, the owners of which are not entitled or permitted to participate, directly... | |
 | United States - 1949 - 592 lapas
...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 the value of the...participate, directly or indirectly, in the profits of the corporation, upon dissolution or otherwise, beyond the fixed dividends) is owned by such association,... | |
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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... 
