Income tax treatment of cooperatives
By: Donald A. Frederick, Jone D. Reilly.
Contributors: Reilly, John D.; United States. Agricultural 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.

Distributed to depository libraries in microfiche.

Shipping list no.: 95-0356-M (pt. 2).

"December 1993"--Pt. 2.

Includes bibliographical references (pt. 2).

Microfiche. [Washington, D.C.?] : Supt. of Docs., U.S. G.P.O., [1995] 1 microfiche : negative.
Table of contents: title: pt. 2. Patronage refunds.