 | United States. Court of Claims, Audrey Bernhardt - 1962 - 964 pages
...irrigation companies, mutual or cooperative telephone companies, or like organizations; but only if 85 per centum or more of the income consists of amounts collected from members for the sole purpose of meeting losses and expenses. [Emphasis supplied.] The taxpayer urges that it is a "like organization."... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...irrigation companies, mutual or cooperative telephone companies, or like organizations ; but only if 85 per centum or more of the income consists of amounts collected from members for the sole purpose of meeting losses and expenses ; equipment for the use of members and turning over such supplies and equipment... | |
 | John F. Sherwood - 1925 - 206 pages
...irrigation companies, mutual or cooperative telephone companies, or like organizations; but only if 85 per centum or more of the income consists of amounts collected from members for the sole purpose of meeting losses and expenses; (11) Farmers', fruit growers', or like associations, organized and operated... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...irrigation companies, mutual or cooperative telephone companies, or like organizations; but only if 85 per centum or more of the income consists of amounts collected from members for the sole purpose of meeting losses and expenses; (11) Farmers', fruit growers', or like associations, organized and operated... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...irrigation companies, mutual or cooperative telephone companies, or like organizations; but only if 85 per centum or more of the income consists of amounts collected from members for the sole purpose of meeting losses and expenses ; (11) Farmers', fruit growers ', or like associations, organized and operated... | |
 | Eric Louis Kohler - 1927 - 618 pages
...irrigation companies, mutual or cooperative telephone companies, or like organizations; but only if 85 per centum or more of the income consists of amounts collected from members for the sole purpose of meeting losses and expenses; (11) Farmers' or other mutual hail, cyclone, casualty, or fire insurance... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...irrigation' companies, mutual or cooperative telephone companies, or like organizations; but only if 85 per centum or more of the income consists of amounts collected from members for the sole purpose of meeting losses and expenses; (11) Farmers' or other mutual hail, cyclone, casualty, or fire insurance... | |
 | United States - 1928 - 268 pages
...irrigation companies, mutual or cooperative telephone companies, or like organizations; but only if 85 per centum or more of the income consists of amounts collected from members for the sole purpose of meeting losses and expenses; (11) Farmers' or other mutual hail, cyclone, casualty, or fire insurance... | |
 | United States - 1928 - 1164 pages
...irrigation companies, mutual or cooperative telephone companies, or like organizations; but only if 85 per centum or more of the income consists of amounts collected from members for the sole purpose of meeting losses and expenses ; Mutual hail, cyclone, and insurance companies. (11) Farmers' or other... | |
 | Robert Hiester Montgomery - 1927 - 1510 pages
...irrigation companies, mutual or cooperative telephone companies, or like organizations; but only if 85 per centum or more of the income consists of amounts collected from members for the sole purpose of meeting losses and expenses; .... REGULATION. It is a prerequisite to exemption under paragraph (10)... | |
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... beneficiary association providing for the payment of life, sick, accident, or other benefits to the members of such association or their dependents, if... 
