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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... "
FCS Bulletin - Página 30
1955
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Cases Decided in the Court of Claims of the United States, Volumen87

United States. Court of Claims - 1939 - 836 páginas
...members." Both the 1921 and 1926 acts provided in substance that farmers cooperative associations organized for the purpose of marketing the products of members...proceeds of sales, less the necessary marketing expenses, or for the purpose of purchasing supplies and equipment for the use of members or other persons, and...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 páginas
...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, less the necessary selling expenses, on the basis of the quantity of produce furnished by them; Twelfth. Corporation or...
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Corporation Accounting

Robert Joseph Bennett - 1916 - 602 páginas
...associations, organized and operated as sales 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 the basis of the quantity of produce furnished by them. 12. Corporations or associations...
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Bench and Bar, Volumen11

1917 - 596 páginas
...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, less the necessary selling expenses, on the basis of the quantity of produce furnished by them ; "Twelfth. Corporation...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 674 páginas
...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, less the necessary selling expenses, on the basis of quantity of produce furnished by them; Twelfth. Corporation or association...
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Income Tax: Law and Accounting

Godfrey Nicholas Nelson - 1917 - 218 páginas
...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, less the necessary selling expenses, on the basis of the quantity of produce furnished by them; Twelfth — Corporation...
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The Income Tax Under United States and Massachusetts Law

Frank A. North - 1917 - 164 páginas
...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, less the necessary selling expenses, on the basis of the quantity of produce furnished by them ; Twelfth. Corporation...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 182 páginas
...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, less the necessary selling expenses, on the basis of the quantity of produce furnished by them; Twelfth. Corporation or...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 690 páginas
...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, less the necessary selling expenses, on the basis of quantity of produce furnished by them; Twelfth. Corporation or association...
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War Revenue and Federal Income Tax Laws

1917 - 194 páginas
...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, less the necessary selling expenses, on the basis of the quantity of produce furnished by them; Twelfth. Corporation or...
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