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" Exemption shall not be denied any such corporation because it has capital 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... "
Compilation of the Social Security Laws - Page 318
by United States. Congress. House. Committee on Ways and Means - 1961 - 504 pages
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Bulletin of the United States Bureau of Labor Statistics, Issues 604-607

Labor - 1934
...to them at actual cost, plus necessary expenses. Exemption shall not be denied any such association because It has capital stock, if the dividend rate...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...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Income tax - 1935 - 466 pages
...title—] (13) Corporations organized by an association exempt under the provisions of paragraph (12), or members thereof, for the purpose of financing the...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...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 290 pages
...paragraph ; (13) Corporations organized by an association exempt under the provisions of paragraph (12), or members thereof, for the purpose of financing the...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...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Grain trade - 1936 - 566 pages
...members thereof, for the purpose of financing the ordinary crop operations of such members or other 194 producers, and operated in conjunction with such association....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...
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Regulations 64 (1936 Edition) Relating to the Capital Stock Tax Under ...

United States. Office of Internal Revenue - Corporations - 1936 - 48 pages
...disregarded in determining the right to exemption under this paragraph ; SEC. 101— Continued. elation. Exemption shall not be denied any such corporation...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...
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Reports of the U.S. Board of Tax Appeals, Volume 33

United States. Board of Tax Appeals - Taxation - 1936
...not exempt. An association which has capital stock will not for such reason be denied exemption, (1) if the dividend rate of such stock is fixed at not...rate of interest in the State of incorporation or 8 per cent per annum, whichever is greater, on the value of the consideration for which the stock was...
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United States Statutes at Large

United States. Department of State - Law - 1939
...paragraph ; (13) Corporations organized by an association exempt under the provisions of paragraph (12), or members thereof, for the purpose of financing the...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...
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United States Statutes at Large

United States Department of State - Session laws - 1939
...thereof, for the purpose of financing the ordinary crop operations of such members or otherproducers, and operated in conjunction with such association....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...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States - Internal revenue - 1938 - 628 pages
...paragraph ; (13) Corporations organized by an association exempt under the provisions of paragraph (12), or members thereof, for the purpose of financing the...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...
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Comparison of the Revenue Acts of 1936 and 1938, Volume 36

United States, United States. Congress. House. Committee on Ways and Means - Finance - 1938 - 336 pages
...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...issued, and if substantially all such stock (other than non voting preferred stock, the owners of which are not entitled or permitted to par•70 ticipate,...
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