Assertion: cooperative's income | /r/HasProperty | taxed at cooperative level
Facets:
value: generally
type: MANNER
value: in some cases
type: TEMPORAL
Source sentences:
text: In some cases the taxation is immediately passed on to the patron and in some cases the income is taxed at the cooperative level and then the cooperative receives a tax deduction and the member accepts the taxation for that income in a future period of time.
text: The principal of cooperative taxation under Sub-chapter T is that cooperative net income is generally taxed at either the cooperative level or the patron level but not both.