Assertion: cooperative's patron | /r/CapableOf | receive patronage dividends
Facets:
Source sentences:
text: Although a cooperative can limit the patrons that receive "patronage dividends" to people who are also shareholders or members, they are generally not required to do so.
text: As discussed above, a cooperative may deduct the amount of any patronage dividends from its gross income before calculating its taxable income; this means that only the individual patrons receiving the patronage dividend might be taxed on those amounts.