Cooperatives

Pearson, The Farm Cooperative and the Federal Income Tax, 44 NORTH DAKOTA L. REV. 490-504 (1968).
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Reynolds, Patronage-Sourced Income: An Expanding Universe, 58 TAX LAWYER 479-507 (2005).
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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).
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Vito, Netting Patronage Earnings and Losses No Longer an Issue for Farmers' Cooperatives, 17 TAX ADVISER 572-573 (1986).
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Zivan, Need for Reform in Taxation of Agricultural Cooperatives, 5 GEORGIA L. REV. 529-539 (1971).
(August 21, 2013)
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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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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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Frederick, Cooperative Losses: Fundamentals of Financial and Tax Planning, 58 FARMER COOPERATIVES 16-19 (9-1991).
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FREDERICK, INCOME TAX TREATMENT OF COOPERATIVES: INTERNAL REVENUE CODE SECTION 521 (USDA Report 44 Part 4) 104 pp. (1996).
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Frederick, Qualifying Farmers' Cooperatives for Section 521 Tax Status, 10 J. AGRICULTURAL TAXATION & LAW 16-23 (1988).
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Summary: Cooperatives
Categories: Bibliography, Cooperatives Bibliography, Taxation Cooperatives Bibliography