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
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: Taxation
Categories: Bibliography, Cooperatives, Taxation
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: Taxation
Categories: Bibliography, Cooperatives, Taxation
FREDERICK, INCOME TAX TREATMENT OF COOPERATIVES: INTERNAL REVENUE CODE SECTION 521 (USDA Report 44 Part 4) 104 pp. (1996).
(August 21, 2013)
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Summary: Taxation
Categories: Bibliography, Cooperatives, Taxation
Estes, Farm Cooperative Losses: A Surprising Decision, 2 AGRICULTURAL L. J. 461-471 (1980).
(August 21, 2013)
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Summary: Taxation
Categories: Bibliography, Cooperatives, Taxation
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: 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