|
|
|
|
|
|
|
|
1. |
Record Nr. |
UNINA9910702160603321 |
|
|
Autore |
Frederick Donald A |
|
|
Titolo |
Income tax treatment of cooperatives [[electronic resource] /] / Donald A. Frederick |
|
|
|
|
|
|
|
Pubbl/distr/stampa |
|
|
[Washington, D.C.] : , : U.S. Dept. of Agriculture, Agricultural Cooperative Service, , [2005] |
|
|
|
|
|
|
|
|
|
Edizione |
[2005 ed.] |
|
|
|
|
|
Descrizione fisica |
|
1 online resource (6 volumes.) |
|
|
|
|
|
|
Collana |
|
Cooperative information report ; ; 44 |
|
|
|
|
|
|
Soggetti |
|
Agriculture, Cooperative - Taxation - United States |
Cooperative societies - Taxation - United States |
Agricultural industries - Taxation - United States |
Income tax - United States |
|
|
|
|
|
|
|
|
Lingua di pubblicazione |
|
|
|
|
|
|
Formato |
Materiale a stampa |
|
|
|
|
|
Livello bibliografico |
Monografia |
|
|
|
|
|
Note generali |
|
"April 2005." |
Title from title screen (viewed Sept. 20, 2010). |
Table of citations assembled in 2008. |
|
|
|
|
|
|
|
|
Nota di bibliografia |
|
Includes bibliographical references. |
|
|
|
|
|
|
Nota di contenuto |
|
; 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 |
|
|
|
|
|
|
|