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" ... for the purpose of purchasing supplies and equipment for the use of members or other persons, and turning over such supplies and equipment to them at actual cost, plus necessary expenses. "
Revenue Revision 1927-28: Hearings Before the Committee on Ways and Means ... - Page 422
by United States. Congress. House. Committee on Ways and Means - 1927 - 1014 pages
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Legal Phases of Cooperative Associations

Lyman Spaulding Hulbert - Agriculture, Cooperative - 1942 - 456 pages
...Revenue Act of 1918 (February 24, 1919). " Section 231 of the Eevenue Act of 1921 23 added the following: "or organized and operated as purchasing agents for...of purchasing supplies and equipment for the use of the members and turning over such supplies and equipment to such members at actual cost, plus necessary...
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Legal Phases of Cooperative Associations

Lyman Spaulding Hulbert - Agriculture, Cooperative - 1942 - 456 pages
...expenses, on the basis of either the quantity or the value of the products furnished by them, of (b) for the purpose of purchasing supplies and equipment for the use of members or other persons, and turning over such supplies and equipment to them at actual cost, plus necessary...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - Gifts - 1944 - 1242 pages
...expenses, on the basis of either the quantity or the value of the products furnished by them, or (b) or other persons, and turning over such supplies and equipment to them at actual cost, plus necessary...
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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
...expenses, on the basis of either the quantity or the value of the products furnished by them, or (b) for the purpose of purchasing supplies and equipment for the use of members or other persons, and turning over such supplies and equipment to them at actual cost, plus necessary...
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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
...expenses, on the basis of either the quantity or the value of the products furnished by them, or (b) for the purpose of purchasing supplies and equipment for the use of members or other persons, and turning over such supplies and equipment to them at actual cost, plus necessary...
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Revised Edition of Laws Applicable to the United States Department ..., Volume 2

United States, United States. Department of Agriculture. Office of the Solicitor - Agricultural laws and legislation - 1945 - 1723 pages
...expenses, on the basis of either the quantity or the value of the products furnished by them, or (b) for the purpose of purchasing supplies and equipment for the use of members or other persons, and turning over such supplies and equipment to them at actual cost, plus necessary...
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Revenue Revisions, 1947-48. Hearings..., Eightieth Congress, First ..., Part 4

United States. Congress. House. Committee on Ways and Means - 1948
...expenses, on the basis of either the quantity or the value of the products furnished by them, or (b) for the purpose of purchasing supplies and equipment for the use of members or other persons, and turning over such supplies and equipment to them at actual cost, plus necessary...
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The Code of Federal Regulations of the United States of America

Administrative law - 1971
...expenses, on the basis of either tbe quantity or the value of the products furnished by them, or (B) for the purpose of purchasing supplies and equipment for the use of members or other persons, and turning over such supplies and equipment to them at actual cost, plus necessary...
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The Provisions of the Internal Revenue Code Relating to Excise ..., Volumes 8-11

United States - Internal revenue law - 1949 - 551 pages
...expenses, on the basis of either the quantity or the value of the products furnished by them, or (b) for the purpose of purchasing supplies and equipment for the use of members or other persons, and turning over such supplies and equipment to them at actual cost, plus necessary...
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The Code of Federal Regulations of the United States of America

Administrative law - 1974
...expenses, on the basts of either the quantity or the value of the products furnished by them, or (B) for the purpose of purchasing supplies and equipment for the use of members or other persons, and turning over such supplies and equipment to them at actual cost, plus necessary...
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