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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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Legal Phases of Cooperative Associations

Lyman Spaulding Hulbert - Agriculture, Cooperative - 1942 - 456 pages
...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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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 33

United States. Internal Revenue Service - Taxation - 1937
...though it issues preferred stock entitling the holders to dividends at a fixed rate, not exceeding the legal rate of interest in the State of incorporation,...the consideration for which the stock was issued, provided that its articles of incorporation require — (2) That all funds not required for the payment...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - Gifts - 1944 - 1242 pages
...members and amounts contributed to the association by the employer nf the members for the sole pur(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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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
...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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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 312 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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Revised Edition of Laws Applicable to the United States Department ..., Volume 2

United States - Agricultural laws and legislation - 1945 - 1723 pages
...shall not be denied any such association because it has capital stock, if the dividend rate RTMENT OF 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...
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Revenue Revisions, 1947-48. Hearings..., Eightieth Congress, First ..., Part 4

United States. Congress. House. Committee on Ways and Means - 1948
...will not for that reason be denied exemption (a) if the dividend rate In such stock is limited so as not to exceed the legal rate of interest in the State...the consideration for which the stock was issued, (6) if substantially all such stock other than nonvoting stock is owned by producers who either market...
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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
...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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The Provisions of the Internal Revenue Code Relating to Excise Taxes (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 551 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...
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The Code of Federal Regulations of the United States of America

Administrative law - 1969
...expenses. (2) Organisations having capital stock. Exemption shall not be denied any such association because it has capital stock, if the dividend rate...which the stock was issued, and if substantially all sr.ch stock (other than non voting preferred stock, the owners of which are not entitled or permitted...
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