 | United States. Court of Claims - Law reports, digests, etc - 1941 - 858 pages
...members of such society, order, or association or their dependents; ***** 201 Opinion of the Court (10) Benevolent life insurance associations of a purely...for the sole purpose of meeting losses and expenses. The plaintiff is incorporated under the laws of the District of Columbia, providing for the incorporation... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1962 - 964 pages
...101(10) of the Internal Revenue Code of 1939. Section 101(10) provides for exemption from taxation of Benevolent life insurance associations of a purely...for the sole purpose of meeting losses and expenses. [Emphasis supplied.] The taxpayer urges that it is a "like organization." Its reasoning may be summarized... | |
 | United States. Court of Claims - Law reports, digests, etc - 1929 - 868 pages
...purely local character, farmers' or other mutual hail, cyclone, casualty, or fire insurance companies, mutual ditch or irrigation companies, mutual or cooperative...for the sole purpose of meeting losses and expenses. " It is an accepted principle that for purposes of statutory construction, within certain limits, resort... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...purely local character, farmers' or other mutual hail, cyclone, casualty, or fire insurance companies, mutual ditch or irrigation companies, mutual or cooperative...for the sole purpose of meeting losses and expenses ; equipment for the use of members and turning over such supplies and equipment to such members at... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...purely local character, farmers' or other mutual hail, cyclone, casualty, or fire insurance companies, mutual ditch or irrigation companies, mutual or cooperative...purpose of meeting losses and expenses; (11) Farmers', fruit growers', or like associations, organized and operated as sales agents for the purpose of marketing... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...purely local character, farmers' or other mutual hail, cyclone, casualty, or fire insurance companies, mutual ditch or irrigation companies, mutual or cooperative...purpose of meeting losses and expenses; (11) Farmers', fruit growers', or like associations, organized and operated as sales agents for the purpose of marketing... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...purely local character, farmers' or other mutual hail, cyclone, casualty, or fire insurance companies, mutual ditch or irrigation companies, mutual or cooperative...purpose of meeting losses and expenses ; (11) Farmers', fruit growers ', or like associations, organized and operated as sales agents for the purpose of marketing... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...pleasure, recreation, and other nonprofitable purposes, no part of the net earnings of which inures to the benefit of any private shareholder; (10) Benevolent...losses and expenses; (11) Farmers' or other mutual hail, cyclone, casualty, or fire insurance companies or associations (including interinsurers and reciprocal... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...pleasure, recreation, and other nonprofitable purposes, no part of the net earnings of which inures to the benefit of any private shareholder; (10) Benevolent...losses and expenses; (11) Farmers' or other mutual hail, cyclone, casualty, or fire insurance companies or associations (including interinsurers and reciprocal... | |
 | Harrison B. Spaulding - Income tax - 1927 - 336 pages
...Clubs organized and operated exclusively for pleasure, recreational and other non-profitable purposes. 10. Benevolent life insurance associations of a purely...telephone companies, or like organizations, but only if 85 % or more of the income consists of amounts collected from members for the sole purpose of meeting... | |
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Benevolent life insurance associations of a purely local character, mutual ditch or irrigation' companies, mutual or cooperative telephone companies, or like organizations; but only if 85 per centum or more of the income consists of amounts collected... 
