Income tax treatment of cooperatives / Donald A. Frederick.
| Author/creator | Frederick, Donald A. |
| Other author | United States. Agricultural Cooperative Service. |
| Format | Electronic |
| Edition | 2005 ed. |
| Publication Info | [Washington, D.C.] : U.S. Dept. of Agriculture, Agricultural Cooperative Service, [2005] |
| Description | 1 online resource (6 volumes). |
| Supplemental Content | https://purl.fdlp.gov/GPO/gpo28444 |
| Subjects |
| Series | Cooperative 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 note | Title from title screen (viewed Sept. 20, 2010). |
| General note | Table of citations assembled in 2008. |
| Bibliography note | Includes bibliographical references. |
| Issued in other form | Print version: Frederick, Donald A. Income tax treatment of cooperatives |
| GPO item number | 0065-B-04 (online) |
| Govt. docs number | A 109.10/2:44/ |
Availability
| Library | Location | Call Number | Status | Item Actions |
|---|---|---|---|---|
| Electronic Resources | Access Content Online | ✔ Available |