 | United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 páginas
...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...participate, directly or indirectly, in the profits of the corporation, upon dissolution or otherwise, beyond the fixed dividends) is owned by such association,... | |
 | 1998 - 620 páginas
...cooperative association shall not apply to nonvoting preferred stock, provided the owners of such stock are not entitled or permitted to participate, directly...dissolution or otherwise, beyond the fixed dividends. (3) The accumulation and maintenance of a reserve required by State statute, or the accumulation and... | |
 | Doyal Edgar Timmons - 1949 - 156 páginas
[ Lo sentimos, el contenido de esta página está restringido. ] | |
 | 1994 - 578 páginas
...cooperative association shall not apply to nonvoting preferred stock, provided the owners of such stock are not entitled or permitted to participate, directly...dissolution or otherwise, beyond the fixed dividends. (3) The accumulation and maintenance of a reserve required by State statute, or the accumulation and... | |
 | 1973 - 476 páginas
...consideration for which the stock was issued, and if substantially all such stock (other than nonvotlng preferred stock, the owners of which are not entitled...participate, directly or Indirectly, in the profits of the corporation, on dissolution or otherwise, beyond the fired dividends) is owned by such association,... | |
 | United States, Walter Elbert Barton - 1950 - 1126 páginas
...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...dividends) is owned by producers who market their products purchase their supplies and equipment through the association ; nor shall exemption be denied any Taxable... | |
 | Adolph Ladru Jensen - 1950 - 354 páginas
[ Lo sentimos, el contenido de esta página está restringido. ] | |
 | John Herbert Davis - 1950 - 144 páginas
[ Lo sentimos, el contenido de esta página está restringido. ] | |
 | 1951 - 1016 páginas
...is fixed at not to exceed the legal rate of Interrst in the State of incorporation or 8 per centum per annum, whichever Is greater, on the value of the...Issued, and if substantially all such stock (other than nonvotlng preferred stock, the owners of which are not entitled or permitted to participate, directly... | |
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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... 
