Committee PrintsU.S. Government Printing Office, 1959 |
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Términos y frases comunes
activities allocated amount applied assets average basis bracket built-in flexibility capital gains cash commercial banks Committee Congress cooperative corporate income tax corporate tax cost credit union debt deduction distribution dollar economic effect equity exempt farmers Federal income tax foreign tax funds Government gross income growth increase individual institutions insurance companies interest Internal Revenue Code investment income legislation limited loan associations loss margins ment million municipal bonds mutual companies mutual savings banks net margins operating ordinary income organizations paid partnership patronage dividends patronage refunds patrons payments percent period personal income policyholders premium present problem profits proposal provisions purchase purposes regulated investment companies reserves result retained earnings Revenue Act savings and loan share shareholders stockholders subchapter substantial surplus tax base tax law tax rates tax treatment tax-exempt taxable income taxpayer tion Treasury trust
Pasajes populares
Página 1926 - Farmers', fruit growers', or like associations organized and operated on a co-operative 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...
Página 1947 - ... 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, on the basis of either the quantity or the value of the products furnished by them, or (b) for the purpose of purchasing supplies and equipment for the use of members or other persons, and turning over such supplies and equipment to them at actual cost, plus necessary expenses.
Página 1948 - Oth month following the close of such year shall be considered as made on the last day of such taxable year to the extent the allocations are attributable to income derived before the close of such year.
Página 1926 - ... maintained by it a reserve required by State law or a reasonable reserve for any necessary purpose. Such an association may market the products of nonmembers in an amount the value of which does not exceed the value of the products marketed for members, and may purchase supplies and equipment for nonmembers 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...
Página 1948 - In computing taxable income in the same manner as in the case of a cooperative organization not exempt under section 521. Such dividends, refunds, and rebates made after the close of the taxable year and on or before the 15th day of the 9th month following the close of such year...
Página 1710 - The taxable year of a partnership shall be determined as though the partnership were a taxpayer. A partnership may not change to, or adopt, a taxable year other than that of all its principal partners unless it establishes, to the satisfaction of the Secretary or his delegate, a business purpose therefor.
Página 2087 - If a state chooses to go into the business of buying and selling commodities, its right to do so may be conceded so far as the Federal Constitution is concerned ; but the exercise of the right is not the performance of a governmental function, and must find its support in some authority apart from the police power.
Página 1739 - Your committee believes that the enactment of a provision of this type is desirable because it permits businesses to select the form of business organization desired without the necessity of taking into account major differences in tax consequences.
Página 1858 - To establish a Federal Credit Union System, to establish a further market for securities of the United States and to make more available to people of small means credit for provident purposes through a national system of cooperative credit, thereby helping to stabilize the credit structure of the United States.
Página 1947 - ... on the value of the consideration for which the stock was issued, and if substantially all such stock (other than non-voting preferred stock...