Income tax treatment of cooperatives / Donald A. Frederick.

Author/creator Frederick, Donald A.
Other author United States. Agricultural Cooperative Service.
Format Electronic
Edition2005 ed.
Publication Info[Washington, D.C.] : U.S. Dept. of Agriculture, Agricultural Cooperative Service, [2005]
Description1 online resource (6 volumes).
Supplemental Contenthttps://purl.fdlp.gov/GPO/gpo28444
Subjects

SeriesCooperative information report ; 44
Cooperative information report ; 44. ^A424719
Contents pt. 1. Background -- pt. 2. Patronage refunds and other income issues -- pt. 3. Distribution, retains, redemptions, and patrons' taxation -- pt. 4. Internal Revenue Code section 521 -- pt. 5. Handling of losses -- pt. 6. Table of citations.
General note"April 2005."
General noteTitle from title screen (viewed Sept. 20, 2010).
General noteTable of citations assembled in 2008.
Bibliography noteIncludes bibliographical references.
Issued in other formPrint version: Frederick, Donald A. Income tax treatment of cooperatives
GPO item number0065-B-04 (online)
Govt. docs number A 109.10/2:44/

Availability

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Electronic Resources Access Content Online ✔ Available