 | United States. Congress. House. Committee on Government Operations - 1960 - 312 halaman
...$100 or more. 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 make a return showing — • (1) The name and address... | |
 | United States. Congress. House. Committee on Ways and Means - 1960 - 470 halaman
...yardstick for the third item. Item 3 of the regulations deals with the receipt of — and I quote, "Revolving fund certificates, retain certificates,...certificates of indebtedness, letters of • advice, or similar documents," and provides that they shall be taxed, like merchandise, on the basis of their... | |
 | United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 halaman
...patronage dividends, rebates, or refunds (whether in cash, merchandise, capital stock, revolvingfund of the plan if on one day in each quarter it satisfied...RETROACTIVE CHANGES IN PLAN. — A stock bonus, pension amount of such dividend, refund, or rebate) shall make a return showing — (1) The name and address... | |
 | United States. Tax Court - 1961 - 1178 halaman
...(whether paid In "cash, merchandise, capital stock, revolving fund certificates, retain certificate!!, certificates of indebtedness, letters of advice, or...manner that discloses to each patron the dollar amount of such dividend, refund, or rebate) shall be taken Into account In computing net Income in the same... | |
 | United States. Tax Court - 1961 - 1188 halaman
...Allocation, The term "allocation" Includes distributions made by a cooperative association to a patron In cash, merchandise, capital stock, revolving fund...certificates, certificates of Indebtedness, letters of advice, similar documents, or In any other manner whereby there Is disclosed to a patron the dollar amount... | |
 | 1961 - 566 halaman
...Allocation. The term "allocation" includes distributions made by a cooperative association to a patron in cash, merchandise, capital stock, revolving fund...certificates, certificates of indebtedness, letters of advice, similar documents, or in any other manner whereby there is disclosed to a patron the dollar amount... | |
 | 1961 - 86 halaman
...patronage dividends, rebates, and refunds totaling $100 or more during the calendar year 1961, whether in cash, merchandise, capital stock, revolving fund...indebtedness, letters of advice, or in some other manner. d (It. Information regarding dissolution or liquidation. — Every corporation shall, within 30 days... | |
 | United States. Congress. House. Committee on Ways and Means - 1967 - 1468 halaman
...the. form of cash, property, or scrip. Allocations in the form of scrip would include allocations of capital stock, revolving fund certificates, retain...certificates of indebtedness, letters of advice, or any other written notice which discloses to the patron the dollar amount allocated to him by a cooperative.... | |
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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... 
