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" ... because there is accumulated and maintained by it a reserve required by State law or a reasonable reserve for any necessary purpose. "
Revenue Revision 1927-28: Hearings Before the Committee on Ways and Means ... - Page 423
by United States. Congress. House. Committee on Ways and Means - 1927 - 1014 pages
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The Code of Federal Regulations of the United States of America Having ...

Administrative law - 1939
...producers who market their products or purchase their supplies and equipment through the association; nor bsolutely null and void, unless they are freely made...presence of at least two attesting witnesses, after law or a reasonable reserve for any necessary purpose. Such an association may market the products...
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The Code of Federal Regulations of the United States of America ..., Book 3

Administrative law - 1939
...producers who market their products or purchase their supplies and equipment through the association; nor shall exemption be denied any such association because...accumulated and maintained by It a reserve required by State law or a reasonable reserve for any necessary purpose. Such an association may market the products...
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The Code of Federal Regulations of the United States of ..., Volumes 18-30

Administrative law - 1939
...producers who market their products or purchase their supplies and equipment through the association; nor shall exemption be denied any such association because...accumulated and maintained by It a reserve required by State law or a reasonable reserve for any necessary purpose. Such an association may market the products...
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United States Code

United States - Law - 1953
...producers who market their products or purchase their supplies and equipment through the association; nor shall exemption be denied any such association because...accumulated and maintained by it a reserve required by State law or a reasonable reserve for any necessary purpose. Such an association may market the products...
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United States Code

United States - Law - 1965
...supplies and equipment through the association. (3) Organizations maintaining reserve. Exemption shall not be denied any such association because there is accumulated and maintained by it a reserve required by State law or a reasonable reserve for any necessary purpose. (4) Transactions with nonmembers. Exemption...
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Legal Phases of Cooperative Associations

Lyman Spaulding Hulbert - Agriculture, Cooperative - 1942 - 456 pages
...producers who market their products or purchase their supplies and equipment through the association; nor shall exemption be denied any such association because...accumulated and maintained by it a reserve required by State law or a reasonable reserve for any necessary purpose. Such an association may market the products...
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Legal Phases of Cooperative Associations

Lyman Spaulding Hulbert - Agriculture, Cooperative - 1942 - 456 pages
...M 53 Stat. 4, 53 ; 20 USCA 101. * The statement last made was added in 1934. See 48 Stat. 680, 701. there is accumulated and maintained by it a reserve required by State law or a reasonable reserve for any necessary purpose ; It is clear that Congress has the right to...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - Gifts - 1944 - 1242 pages
...producers who market their products or purchase their supplies and equipment through the association ; nor shall exemption be denied any such association because...accumulated and maintained by it a reserve required by State law or a reasonable reserve for any necessary purpose. Such an association may market the products...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - Government publications - 1944 - 312 pages
...producers who market their products or purchase their supplies and equipment through the association; nor shall exemption be denied any such association because...accumulated and maintained by it a reserve required by State law, or a reasonable reserve for any necessary purpose. Such an association may market the products...
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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 312 pages
...producers who market their products or purchase their supplies and equipment through the association; nor shall exemption be denied any such association because...accumulated and maintained by it a reserve required by State law, or a reasonable reserve for any necessary purpose. Such an association may market the products...
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