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" 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 producers, and turning back to them the proceeds of sales, less the necessary marketing expenses... "
Revenue Revision 1927-28: Hearings Before the Committee on Ways and Means ... - Page 422
by United States. Congress. House. Committee on Ways and Means - 1927 - 1014 pages
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Cases Decided in the United States Court of Claims, Volume 87

United States. Court of Claims - Law reports, digests, etc - 1939
...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 - Income tax - 1916 - 125 pages
...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 - Corporations - 1916 - 563 pages
...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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Income Tax: Law and Accounting

Godfrey Nicholas Nelson - Accounting - 1917 - 205 pages
...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 and Other Federal Taxes

Joseph Jay Scott - Income tax - 1917 - 366 pages
...associations, 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; 170 Twelfth. Corporation...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - Excess profits tax - 1917 - 658 pages
...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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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - Excess profits tax - 1917 - 658 pages
...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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1917 War Tax Guide: The Federal Laws Covering: the Income Tax, Stamp Tax ...

William Kix Miller, Arnold Rudolph Ruprecht Baar - Income tax - 1917 - 113 pages
...association, organized and operated as 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; (12) corporation or association...
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The Income Tax Under United States and Massachusetts Law

Frank A. North - Income tax - 1917 - 155 pages
...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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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 78 pages
...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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