Cooperatives

Baarda, Farmer Cooperative Loss Allocation: Survey of Federal Income Tax Considerations, 7 J. AGRICULTURAL TAXATION & LAW 40-71 (1985).
(August 21, 2013)
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Summary: Cooperatives
Categories: Bibliography, Cooperatives Bibliography, Taxation Cooperatives Bibliography
Butwill, IRS Expands Availability of Patronage Dividend Deductions and Tax-Exempt Status for Cooperatives but Restricts Benefit of Package Design Expenditures, 12 J. AGRICULTURAL TAXATION & LAW 342-351 (1991).
(August 21, 2013)
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Summary: Cooperatives
Categories: Bibliography, Cooperatives Bibliography, Organizational Issues
Comment, Federal Income Taxation: Agricultural Cooperative Associations and the Equal Treatment Requirement of Section 521, 27 ALABAMA L. REV. 611-648 (1975).
(August 21, 2013)
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Summary: Cooperatives
Categories: Bibliography, Cooperatives Bibliography, Taxation Cooperatives Bibliography
Donnelly, Farmer's Cooperatives Have New Rules for Compliance with Section 521(b)(2), 8 J. AGRICULTURAL TAXATION & LAW 126-131 (1986).
(August 21, 2013)
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Summary: Cooperatives
Categories: Bibliography, Cooperatives Bibliography, Taxation Cooperatives Bibliography
Englebrecht & Cantrell, A Review and Analysis of the Tax Effects of Distributions Affecting Cooperatives and Their Patrons, 60 TAXES 558-566 (1982).
(August 21, 2013)
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Summary: Cooperatives
Categories: Bibliography, Cooperatives Bibliography, Taxation Cooperatives Bibliography
Estes, Analysis of New Leasing Opportunities Applicable to Cooperatives, 6 J. AGRICULTURAL TAXATION & LAW 387-399 (1984).
(August 21, 2013)
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Summary: Cooperatives
Categories: Bibliography, Cooperatives Bibliography, Taxation Cooperatives Bibliography
Estes, Farm Cooperative Losses: A Surprising Decision, 2 AGRICULTURAL L. J. 461-471 (1980).
(August 21, 2013)
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Summary: Cooperatives
Categories: Bibliography, Cooperatives Bibliography, Taxation Cooperatives Bibliography
Fleck, Cooperatives--Accounting and Tax Developments, 8 J. AGRICULTURAL TAXATION & LAW 88-90 (1986).
(August 21, 2013)
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Summary: Cooperatives
Categories: Bibliography, Cooperatives Bibliography, Taxation Cooperatives Bibliography
Fleck, Developments Effecting Net Operating Losses of Cooperatives, 6 J. AGRICULTURAL TAX. & L. 560-565 (1984).
(August 21, 2013)
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Summary: Cooperatives
Categories: Bibliography, Cooperatives Bibliography, Taxation Cooperatives Bibliography
Fleck, Distribution of Nonpatronage Retained Earnings, 11 J. AGRICULTURAL TAXATION & LAW 181-185 (1989).
(August 21, 2013)
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Summary: Cooperatives
Categories: Bibliography, Cooperatives Bibliography, Taxation Cooperatives Bibliography