Cooperatives: Taxation

 

Fleck, Recent developments regarding the taxation of cooperatives, 5 J. AGRICULTURAL TAXATION & LAW 266-270 (1983)
(June 25, 2020)
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Summary: Cooperatives: Taxation  
Categories: Bibliography, Cooperatives Bibliography, Taxation Cooperatives Bibliography
Alagia, Exempt or Non-Exempt Cooperatives -- A Difficult Choice, 23 SOUTH DAKOTA L. REV. 547-560 (1978).
(August 23, 2013)
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Summary: Cooperatives: Taxation  
Categories: Bibliography, Cooperatives Bibliography, Taxation Cooperatives Bibliography
Updegraft, Operating as a Nonexempt Subchapter T Cooperative, 29 PRACTICAL LAWYER 29-50 (No. 4 Part I) and 33-52 (No. 5 Part II) (1983).
(August 21, 2013)
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Summary: Cooperatives: Taxation  
Categories: Bibliography, Cooperatives Bibliography, Taxation Cooperatives Bibliography
Junge & Ginder, Effects of Federal Taxes on Member Cash Flows from Patronage Refunds, 1 J. AGRICULTURAL COOPERATION 22-37 (1986).
(August 21, 2013)
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Summary: Cooperatives: Taxation  
Categories: Bibliography, Cooperatives Bibliography, Taxation Cooperatives Bibliography
Reynolds, Patronage-Sourced Income: An Expanding Universe, 58 TAX LAWYER 479-507 (2005).
(August 21, 2013)
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Summary: Cooperatives: Taxation  
Categories: Bibliography, Cooperatives Bibliography, Taxation Cooperatives Bibliography
Pearson, The Farm Cooperative and the Federal Income Tax, 44 NORTH DAKOTA L. REV. 490-504 (1968).
(August 21, 2013)
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Summary: Cooperatives: Taxation  
Categories: Bibliography, Cooperatives Bibliography, Taxation Cooperatives Bibliography
Lamont, Farmers' Cooperatives: Obtaining and Maintaining the Tax Exempt Status of Section 521, 53 NORTH DAKOTA L. REV. 519-536 (1977).
(August 21, 2013)
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Summary: Cooperatives: Taxation  
Categories: Bibliography, Cooperatives Bibliography, Taxation Cooperatives Bibliography
Harris, Domestic Production Activity Deduction for Members of Coopertives, 26 AGRICULTURAL L. UPDATE 1, 3-5 (2-2009).
(August 21, 2013)
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Summary: Cooperatives: Taxation  
Categories: Bibliography, Cooperatives Bibliography, Taxation Cooperatives Bibliography
Matthews, Cooperatives - Netting and Tracing Issues After the Budget Reconciliation Act of 1985, 3 AGRICULTURAL LAW UPDATE 4-6 (7-1986).
(August 21, 2013)
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Summary: Cooperatives: Taxation  
Categories: Bibliography, Cooperatives Bibliography, Taxation Cooperatives Bibliography
Locke, Substantially All Test of Section 521 Cooperatives Clarified, 10 J. AGRICULTURAL TAX. & L. 181-184 (1988).
(August 21, 2013)
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Summary: Cooperatives: Taxation  
Categories: Bibliography, Cooperatives Bibliography, Taxation Cooperatives Bibliography