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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... "
The Code of Federal Regulations of the United States of America - Page 178
1974
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United States Code, Volume 3

United States - 1953 - 1744 pages
...and rebates to patrons with respect to their patronage in the same or preceding years (whether paid 3 dollar amount of such dividend, refund, or rebate ) shall be taken into account in computing net income...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1991 - 572 pages
...documents; . (ii) Amounts allocated (whether in cash, merchandise, capital stock, rrž 1,522-2 volving fund certificates, retain certificates, certificates...association. For this purpose, the term earnings includes trie excess of amounts retained (or assessed) by the association to cover expenses or other items over...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1961 - 636 pages
...Payments of $100 or more. Any corporation allocating amounts as patronage dividends, rebates, or refunds (whether in cash, merchandise, capital stock, revolving...patron the amount of such dividend, refund, or rebate) shall make a return showing— (1) The name and address of each patron to whom it has made such allocations...
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The Code of Federal Regulations of the United States of America

1960 - 880 pages
...(B) and paragraph (d) of this section. Amounts allocated as patronage dividends, refunds, or rebates, whether in cash, merchandise, capital stock, revolving...some other manner that discloses to each patron the dollar amount allocated, with respect to patronage for the taxable year or for preceding taxable years,...
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The Code of Federal Regulations of the United States of America

1988 - 552 pages
...522(b)(1)(B) and paragraph (d) of this section. Amounts allocated as patronage dividends, refunds, or rebates, whether in cash, merchandise, capital stock, revolving...some other manner that discloses to each patron the dollar amount allocated, with respect to patronage for the taxable year or for preceding taxable years,...
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The Code of Federal Regulations of the United States of America

1969 - 324 pages
...and rebates to patrons with respect to their patronage in the same or preceding years (whether paid in cash, merchandise, capital stock, revolving fund...some other manner that discloses to each patron the dollar amount of such dividend, refund, or rebate) shall be taken into account in computing taxable...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1972 - 692 pages
...rebates to patrons with respect to their patronage in the same or preceding years (whether paid in caah, merchandise, capital stock, revolving fund certificates,...some other manner that discloses to each patron the dollar amount of such dividend, refund, or rebate) shall be taken into account in computing taxable...
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The Code of Federal Regulations of the United States of America

1984 - 524 pages
...522(b)(1)(B) and paragraph (d) of this section. Amounts allocated as patronage dividends, refunds, or rebates, whether in cash, merchandise, capital stock, revolving...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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971 - 1474 pages
...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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Code of Federal Regulations: Containing a Codification of Documents of ...

1997 - 1110 pages
...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 natron the dollar amount allocated, shall be included in the computation of the gross...
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