 ... stock, if the dividend rate of such stock is fixed at not to exceed the legal 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 issued, and if...  Bulletin - Page 3by United States. Federal Farm Board - 1930Full view - About this book
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...acquiring property which is required for the conduct of the association's business, provided such stock is not entitled or permitted to participate directly or indirectly in the profits of the association, upon dissolution or otherwise, beyond the regular fixed dividends, and is issued with... | |
 | United States. Internal Revenue Service - Taxation - 1926 - 620 pages
...acquiring property which is required for the conduct of the association's business, provided such stock is not entitled or permitted to participate directly or indirectly in the profits of the association, upon dissolution or otherwise, beyond the regular fixed dividends, and is issued with... | |
 | Edwin Griswold Nourse - Agricultural laws and legislation - 1927 - 598 pages
...consideration for which the stock was issued, and if substantially all such stock (other than non-voting preferred stock, the owners of which are not entitled...participate, directly or indirectly, in the profits of the association, upon dissolution or otherwise, beyond the fixed dividends) is owned by producers who market... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...consideration for which the stock was issued, and if substantially all such stock (other than nonvoting preferred stock, the owners of which are not entitled...participate, directly or indirectly, in the profits of the association, upon dissolution or otherwise, beyond the fixed dividends) is owned by producers who market... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...consideration for which the stock was issued, and if substantially all such stock (other than nonvoting preferred stock, the owners of which are not entitled...participate, directly or indirectly, in the profits of the association, upon dissolution or otherwise, beyond the fixed dividends) is owned by producers who market... | |
 | United States - Law - 1928 - 1164 pages
...consideration for which the stock was issued, and if substantially all such stock (other than nonvoting preferred stock, the owners of which are not entitled...participate, directly or indirectly, in the profits of the association, upon dissolution or otherwise, beyond the fixed dividends) is owned by producers who market... | |
 | United States - Finance - 1928 - 268 pages
...consideration for which the stock was issued, and if substantially all such stock (other than nonvoting preferred stock, the owners of which are not entitled...participate, directly or indirectly, in the profits of the association, upon dissolution or otherwise, beyond the fixed dividends) is owned by producers who market... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 1510 pages
...consideration for which the stock was issued, and if substantially all such stock (other than nonvoting preferred, stock, the owners of which are not entitled...participate, directly or indirectly, in the profits of the association, upon dissolution or otherwise, beyond the fixed dividends) is owned by producers who market... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 1510 pages
...cooperative association shall not apply to nonvoting preferred stock, provided the owners of such stock are not entitled or permitted to participate, directly or indirectly, in the profits of the association, upon dissolution or otherwise, beyond the fixed dividends. The accumulation and maintenance... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...consideration for which the stock was issued, and if substantially all such stock (other than non voting preferred stock, the owners of which are not entitled...participate, directly or indirectly, in the profits of the association, upon dissolution or otherwise, beyond the fixed dividends) is owned by produeers who market... | |
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