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: Taxation
Categories: Bibliography, Cooperatives, Taxation
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: Taxation
Categories: Bibliography, Cooperatives, Taxation
Fleck, Developments Effecting Net Operating Losses of Cooperatives, 6 J. AGRICULTURAL TAX. & L. 560-565 (1984).
(August 21, 2013)
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Summary: Taxation
Categories: Bibliography, Cooperatives, Taxation
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: Taxation
Categories: Bibliography, Cooperatives, Taxation
Zivan, Need for Reform in Taxation of Agricultural Cooperatives, 5 GEORGIA L. REV. 529-539 (1971).
(August 21, 2013)
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Summary: Taxation
Categories: Bibliography, Cooperatives, Taxation
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: Taxation
Categories: Bibliography, Cooperatives, Taxation
Vito, Netting Patronage Earnings and Losses No Longer an Issue for Farmers' Cooperatives, 17 TAX ADVISER 572-573 (1986).
(August 21, 2013)
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Summary: Taxation
Categories: Bibliography, Cooperatives, Taxation
Fleck, Should a Cooperative Retain Its Exempt Status Under Section 521?, 6 J. AGRICULTURAL TAX. & L. 648-653 (1984).
(August 21, 2013)
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Summary: Taxation
Categories: Bibliography, Cooperatives, Taxation
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: Taxation
Categories: Bibliography, Cooperatives, Taxation
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).
(August 21, 2013)
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Summary: Taxation
Categories: Bibliography, Cooperatives, Taxation