 | United States. Court of Claims - Law reports, digests, etc - 1939 - 836 pages
...members." Both the 1921 and 1926 acts provided in substance that farmers cooperative associations organized for the purpose of marketing the products of members...producers, and turning back to them the proceeds of sales, less the necessary marketing expenses, or for the purpose of purchasing supplies and equipment for... | |
 | United States. Congress. House. Committee on Ways and Means - Internal revenue - 1927 - 1034 pages
..." Farmers", fruit growers', or like associations organized and operated on a cooperative basis (a) for the purpose of marketing the products of members...producers and turning back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either the quantity ci- the value of the products... | |
 | Edwin Griswold Nourse - Agricultural laws and legislation - 1927 - 598 pages
...(12) Farmers', fruit growers', or like associations organized and operated on a cooperative basis (a) for the purpose of marketing the products of members...producers, and turning back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either the quantity or the value of the products... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...(12) Farmers', fruit growers', or like associations organized and operated on a cooperative basis (a) for the purpose of marketing the products of members...producers, and turning back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either the quantity or the value of the products... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...(12) Farmers', fruit growers', or like associations organized and operated on a cooperative basis (a) for the purpose of marketing the products of members...producers, and turning back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either the quantity or the value of the products... | |
 | United States. Congress. House. Committee on Ways and Means - Taxation - 1927 - 1032 pages
..." Farmers', fruit growers', or like associations organized and operated on a cooperative basis (a) for the purpose of marketing the products of members...producers and turning back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either the quantity ci- the value of the products... | |
 | Harrison B. Spaulding - Income tax - 1927 - 336 pages
...expenses. 12. Farmers', fruit-growers' or like associations organized and operated on a co-operative basis for the purpose of marketing the products of members...producers and turning back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either quantity or the value of produce furnished... | |
 | United States - Law - 1928 - 1164 pages
...(12) Farmers', fruit growers', or like associations organized and operated on a cooperative basis (a) for the purpose of marketing the products of members...producers, and turning back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either the quantity or the value of the products... | |
 | United States - Finance - 1928 - 268 pages
...(12) Farmers', fruit growers', or like associations organized and operated on a cooperative basis (a) for the purpose of marketing the products of members...producers, and turning back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either the quantity or the value of the products... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 592 pages
...(12) Farmers', fruit growers', or like associations organized and operated on a cooperative basis (a) for the purpose of marketing the products of members...producers, and turning back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either the quantity or the value of the products... | |
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The farmers' cooperatives exempt from taxation to the extent provided in subsection (a) are 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... 
