 | United States. Court of Claims - 1928 - 760 페이지
...profit." Under section 231 (4) of the revenue act of 1921, 42 Stat, 253, exemption is granted to " Domestic building and loan associations, substantially...of which is confined to making loans to members." Opinion of the Court The act of 1918 is applicable to the years 1918, 1919, 1920, and from January... | |
 | National City Company - 1921 - 104 페이지
...accident, or other benefits to the members of such society, order, or association or their dependents ; 115 "(4) Domestic building and loan associations substantially...banks without capital stock organized and operated for mutual purposes and without profit; 116 "(5) Cemetery companies owned and operated exclusively for... | |
 | United States - 1921 - 642 페이지
...accident, or other benefits to the members of such society, order, or association or their dependents ; (4) Domestic building and loan associations substantially...banks without capital stock organized and operated for mutual purposes and without profit; (5) Cemetery companies owned and operated exclusively for the companies,... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 페이지
...basis. QUESTION : ANSWER: Yes, because it meets the test outlined in Art. 515, Beg. 62. REFERENCE : Sec. 231: "That the following organizations shall be exempt...banks without capital stock organized and operated for mutual purposes and without profit;" Art. 515; Reg. 62: "In general, a building and loan association... | |
 | United States - 1922 - 756 페이지
...or association or their dependents; (4) Domestic building and loan associations substantially tail the business of which is confined to making loans...banks without capital stock organized and operated for mutual purposes and without profit; (5) Cemetery companies owned and operated exclusively for the benefit... | |
 | 1922 - 498 페이지
...omitted in the act of 1918, that they were restored in the act of 1921 in this phraseology: "* * * domestic building and loan associations substantially...which is confined to making loans to members," and it is argued that the omission of such language in the 1918 statute indicates a purpose of congress... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 페이지
...accident, or other benefits to the members of such society, order, or association or their dependents; (4) Domestic building and loan associations substantially...banks without capital stock organized and operated for mutual purposes and without profit; (5) Cemetery companies owned and operated exclusively for the benefit... | |
 | United States - 1923 - 1008 페이지
...omitted in the act of 1918; that they were restored in the act of 1921 in this phraseology: " ' . . . Domestic building and loan associations, substantially...which is confined to making loans to members.' "And it is argued that the omission of such language in the 1918 statute indicates a purpose of Congress... | |
 | United States - 1924 - 260 페이지
...accident, or other benefits to the members of such society, order, or association or their dependents; (4) Domestic building and loan associations substantially...banks without capital stock organized and operated for mutural purposes and without profit: (6) Cemetery companies owned and operated exclusively for the... | |
 | United States. Internal Revenue Service - 1924 - 396 페이지
...the United States: (2) Dividends or interest received by an individual before January 1, 1927, from domestic building and loan associations, substantially...business of which is confined to making loans to members, but the amount excluded from gross income under this paragraph •shall not exceed $300 in any taxable... | |
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Domestic building and loan associations substantially all the business of which is confined to making loans to members; and cooperative banks without capital stock organized and operated for mutual purposes and without profit... 
