Cooperatives: Taxation

 

Vito, Netting Patronage Earnings and Losses No Longer an Issue for Farmers' Cooperatives, 17 TAX ADVISER 572-573 (1986).
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Summary: Cooperatives: Taxation  
Categories: Bibliography, Cooperatives Bibliography, Taxation Cooperatives Bibliography
Zivan, Need for Reform in Taxation of Agricultural Cooperatives, 5 GEORGIA L. REV. 529-539 (1971).
(August 21, 2013)
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Summary: Cooperatives: Taxation  
Categories: Bibliography, Cooperatives Bibliography, Taxation Cooperatives Bibliography
Knight & Knight, The Most Controversial Aspect in the Taxation of Cooperatives: What Is Patronage-Sourced Income?, 66 TAXES 176-184 (1988).
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Summary: Cooperatives: Taxation  
Categories: Bibliography, Cooperatives Bibliography, Taxation Cooperatives Bibliography
Kymm, Gains and Losses Realized by Nonexempt Agricultural Cooperative on the Disposition of Stock in Three Corporations and Section 1231 Property Were Classified as Patronage Income, 53 TAX LAW. 931-939 (2000).
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Summary: Cooperatives: Taxation  
Categories: Bibliography, Cooperatives Bibliography, Taxation Cooperatives Bibliography
Frederick, Cooperative Losses: Fundamentals of Financial and Tax Planning, 58 FARMER COOPERATIVES 16-19 (9-1991).
(August 21, 2013)
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Summary: Cooperatives: Taxation  
Categories: Bibliography, Cooperatives Bibliography, Taxation Cooperatives Bibliography
FREDERICK, INCOME TAX TREATMENT OF COOPERATIVES: INTERNAL REVENUE CODE SECTION 521 (USDA Report 44 Part 4) 104 pp. (1996).
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Summary: Cooperatives: Taxation  
Categories: Bibliography, Cooperatives Bibliography, Taxation Cooperatives Bibliography
Frederick, Qualifying Farmers' Cooperatives for Section 521 Tax Status, 10 J. AGRICULTURAL TAXATION & LAW 16-23 (1988).
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Summary: Cooperatives: Taxation  
Categories: Bibliography, Cooperatives Bibliography, Taxation Cooperatives Bibliography
Gleason, Farmers' Cooperative Can Be a Lessor for Purposes of Passing Through ITC to a Lessee Under Section 48(d) 60 TAXES 402-404 (1982).
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Summary: Cooperatives: Taxation  
Categories: Bibliography, Cooperatives Bibliography, Taxation Cooperatives Bibliography
Fleck, The Tax Reform Act's Effect on Cooperatives, 9 J. AGRICULTURAL TAX. & L. 174-180 (1987).
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Summary: Cooperatives: Taxation  
Categories: Bibliography, Cooperatives Bibliography, Taxation Cooperatives Bibliography
Fleck, Should a Cooperative Retain Its Exempt Status Under Section 521?, 6 J. AGRICULTURAL TAX. & L. 648-653 (1984).
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Summary: Cooperatives: Taxation  
Categories: Bibliography, Cooperatives Bibliography, Taxation Cooperatives Bibliography