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" Exemption shall not be denied any such association 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... "
The Code of Federal Regulations of the United States of America - Page 175
1974
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Tax-exempt Foundations: Their Impact on Small Business: Hearings Before ...

United States. Congress. House. Select Committee on Small Business. Subcommittee No. 1 - 1967 - 1184 pages
...stock, if the dividend rate of such stock 9 fixed at not to exceed the legal rate of interest in the State of incorporation or 8 percent per annum, whichever...which the stock was issued, and if substantially all suchitock (other than nonvoting preferred stock, the owners of which are not entitled or 'permitted...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1973
...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 percent per annum, whichever...issued, and if substantially all such stock (other than nonvoting preferred stock, the owners of which are not entitled or permitted to participate, directly...
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Internal Revenue Cumulative Bulletin, Issue 2

United States. Internal Revenue Service - 1975 - 652 pages
...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 percent per annum, whichever...issued, and if substantially all such stock (other than nonvoting preferred stock, the owners of which are not entitled or permitted to participate, directly...
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Internal Revenue Cumulative Bulletin, Part 2

United States. Internal Revenue Service - 1976 - 720 pages
...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 percent per annum, whichever...issued, and if substantially all such stock (other than nonvoting preferred stock, the owners of which are not entitled or permitted to participate, directly...
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The Code of Federal Regulations of the United States of America

1974 - 476 pages
...such stock Is flxed at not to exceed the legal rate of Interest In the 20-082-JT4 12 169 State oí Incorporation or 8 percent per annum, whichever Is...value of the consideration for which the stock was lasued, and U substantially all euch stock (other than nonvotlng preferred stock, the owners of which...
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The Code of Federal Regulations of the United States of America

1975 - 476 pages
...at not to exceed the legal rate of Interest in the State of Incorporation or 8 percent per мтит_ whichever Is greater, on the value of the consideration...such stock (other than nonvotlng preferred stock, the owner* of which are not entitled or permitted to participate, directly or Indirectly, In the profits...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1975 - 478 pages
...rate of interest in the. 39-088—75 -12 State of incorporation or 8 percent per annum, whichever la greater, on the value of the consideration for which...issued, and if substantially all such stock (other than non voting preferred stock, the owners of which are not entitled or permitted to participate, directly...
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The Code of Federal Regulations of the United States of America

1949 - 774 pages
...(1) 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 percent per annum, whichever...consideration for which the stock was issued, and (2) if substantially all of such stock (with the exception noted below) is owned by producers who market...
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The Code of Federal Regulations of the United States of America

1967 - 300 pages
...entitling the holders to dividends at a fixed rate, not exceeding the legal rate of interest in the State of incorporation or 8 percent per annum, whichever...the consideration for which the stock was issued, provided that its articles of incorporation require : (1) That the preferred stock shall be retired...
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The Code of Federal Regulations of the United States of America

1972 - 332 pages
...entitling the holders to dividends at a fixed rate, not exceeding the legal rate of interest in the State of incorporation or 8 percent per annum, whichever...the consideration for which the stock was issued, provided that its articles of incorporation require : (1) That the preferred stock shall be retired...
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