Income tax treatment of cooperatives
By: Donald A. Frederick
Contributors: United States. Agricultural Cooperative Service
Edition: 2005 ed.
Series: Cooperative information report -- 44; Cooperative information report -- 44.
Publisher: U.S. Dept. of Agriculture, Agricultural Cooperative Service
Published: 2005
Place of publication: Washington, D.C.]
Language: eng
Format: [electronic resource] /
Subjects: Cooperative Agriculture; Taxation; Cooperative societies; Agricultural industries; Income tax
Notes: "April 2005."

Title from title screen (viewed Sept. 20, 2010).

Table of citations assembled in 2008.

Includes bibliographical references.
Table of contents: title: pt. 1. Background -- pt. 2.; title: Patronage refunds and other income issues -- -- pt. 3.; title: Distribution, retains, redemptions, and patrons' taxation -- -- pt. 4. Internal Revenue Code section 521 -- pt. 5.; title: Handling of losses -- pt. 6. Table of citations