| Eric Louis Kohler - 1927 - 618 էջ
...necessary expenses. Exemption shall not be denied any such association because it has capital stock, if the dividend rate of such stock is fixed at not...rate of interest in the State of incorporation or 8 per centum per annum, whichever is greater, on the value of the consideration for which the stock was... | |
| Edwin Griswold Nourse - 1927 - 598 էջ
...necessary expenses. Exemption shall not be denied any such association because it has capital stock, if the dividend rate of such stock is fixed at not...rate of interest in the state of incorporation or 8 per centum per annum, whichever is greater, on the value of the consideration for which the stock was... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 էջ
...necessary expenses. Exemption shall not be denied any such association because it has capital stock, if the dividend rate of such stock is fixed at not...rate of interest in the State of incorporation or 8 per centum per annum, whichever is greater, on the value of the consideration for which the stock was... | |
| United States - 1928 - 1164 էջ
...necessary expenses. Exemption shall not be denied any such association because it has capital stock, if the dividend rate of such stock is fixed at not...rate of interest in the State of incorporation or 8 per centum per annum, whichever is greater, on the value of the consideration for which the stock was... | |
| United States - 1928 - 268 էջ
...such association. Exemption shall not be denied any such corporation because it has capital stock, if the dividend rate of such stock is fixed at not...rate of interest in the State of incorporation or 8 per centum per annum, whichever is greater, on the value of the consideration for which the stock was... | |
| Robert Hiester Montgomery - 1927 - 1510 էջ
...not exempt. An association which has capital stock will not for such reason be denied exemption, (i) if the dividend rate of such stock is fixed at not...rate of interest in the State of incorporation or 8 per cent per annum, whichever is greater, on the value of the consideration for which the stock was... | |
| United States. Federal Farm Board - 1930 - 678 էջ
...such association. Exemption shall not be denied any such corporation because It has capital Btock, If the dividend rate of such stock Is fixed at not...rate of Interest In the State of Incorporation, or 8 per centum per annum, whichever is greater, on the value of the consideration for which the stock was... | |
| United States. Internal Revenue Service - 1931 - 502 էջ
...a proportionate basis, the association does not meet the requirements of the Act and is not exempt. An association which has capital stock will not for...rate of interest in the State of incorporation or 8 per cent per annum, whichever is greater, on the value of the consideration for which the stock was... | |
| United States. Bureau of Internal Revenue - 1933 - 452 էջ
...a proportionate basis, the association does not meet the requirements of the Act and is not exempt. An association which has capital stock will not for...rate of interest in the State of incorporation or 8 per cent per annum, whichever is greater, on the value of the consideration for which the stock was... | |
| |