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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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Committee Prints

United States. Congress. House. Committee on Ways and Means - 1959
...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 Congressional Serial Set

United States - 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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Codification of Internal Revenue Laws Submitted to ... by Its Staff ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 225 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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Code of Federal Regulations

Administrative law - 1966
...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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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1969
...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 Farmer Cooperatives

Lyman Spaulding Hulbert - Agricultural laws and legislation - 1958 - 376 pages
...Stat. 1 76-8 ; 26 USCA 52 1-522. 196 (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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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1970
...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 nonmemoers. Exemption...
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The Code of Federal Regulations of the United States of America

Administrative law - 1973
...through the association. (3) Organisations maintaining reserve. Exemption shall not be denied any euch 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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