 ... 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 nor producers does not exceed 15 per centum of the value of...  FCS Bulletin - Sivu 1941955Koko teos - Tietoja tästä kirjasta
 | United States. Farm Credit Administration - 1938 - 1970 sivua
...are neither members nor producers does not exceed 15 per centum of the value of all its purchases. Business done for the United States or any of its...disregarded in determining the right to exemption under this paragraph (52 Stat. 480, title 26 USC sec. 103, par. 12). In order for a cooperative association... | |
 | United States. Congress. House. Committee on Appropriations - 1934 - 488 sivua
...Income Tax Act of 1934. By reference to that section, it will be observed that the last sentence thereof provides that "business done for the United States...disregarded in determining the right to exemption" under that paragraph. Consequently, the amendment which I have suggested would not in any way affect... | |
 | United States. Bureau of Internal Revenue - 1934 - 76 sivua
...are neither members nor producers does not exceed 15 per centum of the value of all its purchases. Business done for the United States or any of its...disregarded in determining the right to exemption under this paragraph; (13) Corporations organized by an association exempt under the provisions of... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 sivua
...are neither members nor producers does not exceed 15 per centum of the value of all its purchases. Business done for the United States or any of its...disregarded in determining the right to exemption under this paragraph ; 150 shall not be required to file returns. For instance, cooperative dairy companies... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 sivua
...are neither members nor producers does not exceed 15 per centum of the value of all its purchases. Business done for the United States or any of its...disregarded in determining the right to exemption under this paragraph ; (13) Corporations organized by an association exempt under the provisions of... | |
 | United States. Internal Revenue Service - 1936 - 604 sivua
...are neither members nor producers does not exceed 15 per centum of the value of all its purchases. Business done for the United States or any of its...disregarded in determining the right to exemption under this paragraph ; ART. 101(12)-1. Farmers' cooperative marketing and purchasing associations.... | |
 | United States. Internal Revenue Service - 1936 - 68 sivua
...are neither members nor producers does not exceed 15 per centum of the value of all its purchases. Business done for the United States or any of its...disregarded in determining the right to exemption under this paragraph ; SEC. 101— Continued. elation. Exemption shall not be denied any such corporation... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 sivua
...are neither members nor producers does not exceed 15 per centum of the value of all its purchases. Business done for the United States or any of its...disregarded in determining the right to exemption under this paragraph ; (13) Corporations organized by an association exempt under the provisions of... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 sivua
...are neither members nor producers does not exceed 15 per centum of the value of all its purchases. Business done for the United States or any of its...disregarded in determining the right to exemption under this paragraph ; (13) Corporations organized by an association exempt under the provisions of... | |
 | United States. Congress. Senate. Committee on Finance - 1938 - 768 sivua
...the value of which does not exceed the value of the food, goods, or services purchased for members. Business done for the United States or any of its...disregarded in determining the right to exemption under this paragraph : Only cooperative associations organized in good faith, with no intent to evade... | |
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