Income tax treatment of cooperatives
By: Donald A. Frederick, John D. Reilly
Contributors: Reilly, John D; United States. Agricultural Cooperative Service; United States. Rural Business/Cooperative Service
Series: Cooperative information report -- 44
Publisher: U.S. Dept. of Agriculture, Agricultural Cooperative Services
Published: 1993
Place of publication: [Washington, D.C.]
Language: eng
Format: Microform
Subjects: Agricultural industries -- Taxation -- United States; Agriculture, Cooperative -- Taxation -- United States; Income tax -- United States
Notes: Description based on pt. 2

Cover title

"Rural Business/Cooperative Service"--Pts. 3-5

Distributed to depository libraries in microfiche

Shipping list no.: 95-0356-M (pt. 2), 98-0234-M (pts. 3-4), 99-0327-M (pt. 5)

"December 1993"--Pt. 2

"January 1995, reprinted September 1996"--P. [2] of cover, pt. 3

"June 1996"--P. [2] of cover, pt. 4

"January 1999"--P. [2] of cover, pt. 5

Includes bibliographical references

Microfiche. [Washington, D.C.] : Supt. of Docs., U.S. G.P.O., [1995- < > microfiches : negative
Table of contents: value: pt. 2. Patronage refunds; value: pt. 3. Distribution, retains, redemptions, and patrons' taxation; value: pt. 4. Internal Revenue Code, section 521; value: pt. 5. Handling of losses