 | United States - 1953 - 1744 halaman
...dividends. Any corporation allocating amounts as patronage dividends, rebates, or refunds (whether in cash, merchandise, capital stock, revolving fund...some other manner that discloses to each patron the amount of such dividend, refund, or rebate) shall render a correct return stating (1) the name and... | |
 | 1986 - 610 halaman
...patronage (whether or not such income was derived during such taxable year) whether such amounts are paid in cash, merchandise, capital stock, revolving...to each patron the dollar amount allocated to him. For this purpose, allocations made after the close of the taxable year and on or before the 15th day... | |
 | 1994 - 578 halaman
...paragraph (d) of this section. Amounts allocated as patronage dividends, refunds, or rebates, whether in cash, merchandise, capital stock, revolving fund...discloses to each patron the dollar amount allocated, with respect to patronage for the taxable year or for preceding taxable years, shall be taken into... | |
 | 2003 - 620 halaman
...retain certificates, letters of advice, or other similar documents; (ii) Amounts allocated (whether in cash, merchandise, capital stock, revolving fund...some other manner that discloses to each patron the amount of such dividend, refund, or rebate) by the association for products of members or other patrons... | |
 | 1987 - 548 halaman
...retain certificates, letters of advice, or other similar documents; (ii) Amounts allocated (whether in cash, merchandise, capital stock, revolving fund...some other manner that discloses to each patron the amount of such dividend, refund, or rebate) by the association for products of members or other patrons... | |
 | 1960 - 880 halaman
...whether such amounts are paid in cash, merchandise, capital stock, revolving fund certificates, §1.522-3 retain certificates, certificates of indebtedness,...to each patron the dollar amount allocated to him. For this purpose, allocations made after the close of the taxable year and on or before the 15th day... | |
 | 1984 - 524 halaman
...paragraph (d) of this section. Amounts allocated as patronage dividends, refunds, or rebates, whether in cash, merchandise, capital stock, revolving fund...indebtedness, letters of advice, or in some other manner that Title 26 — Internal Revenue discloses to each patron the dollar amount allocated, with respect to... | |
 | 1991 - 572 halaman
...documents; . (ii) Amounts allocated (whether in cash, merchandise, capital stock, rr§ 1,522-2 volving fund certificates, retain certificates, certificates...some other manner that discloses to each patron the amount of such dividend, refund, or rebate) by the association for products of members or other patrons... | |
 | 1968 - 1618 halaman
...a patron by a cooperative association, whether or not entitled to tax treatment under section 522, in cash, merchandise, capital stock, revolving fund...indebtedness, letters of advice or in some other manner disclosing to the patron the dollar amount allocated, shall be included in the computation of the gross... | |
 | 1999 - 1076 halaman
...a patron by a cooperative association, whether or not entitled to tax treatment under section 522, in cash, merchandise, capital stock, revolving fund...indebtedness, letters of advice or in some other manner disclosing to the patron the dollar amount allocated, shall be included in the computation of the gross... | |
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Patronage dividends, refunds, and rebates to patrons with respect to their patronage in the same or preceding years (whether paid in cash, merchandise, capital stock, revolving fund certificates, retain certificates, certificates of indebtedness, letters... 
