01927oam 2200493 a 450 991070216060332120120920082110.0(CKB)5470000002424531(OCoLC)664574609(EXLCZ)99547000000242453120100920d2005 ua 0engurbn|||||||||txtrdacontentcrdamediacrrdacarrierIncome tax treatment of cooperatives[electronic resource] /Donald A. Frederick2005 ed.[Washington, D.C.] :U.S. Dept. of Agriculture, Agricultural Cooperative Service,[2005]1 online resource (6 volumes.)Cooperative information report ;44"April 2005."Title from title screen (viewed Sept. 20, 2010).Table of citations assembled in 2008.Includes bibliographical references.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 citationsAgriculture, CooperativeTaxationUnited StatesCooperative societiesTaxationUnited StatesAgricultural industriesTaxationUnited StatesIncome taxUnited StatesAgriculture, CooperativeTaxationCooperative societiesTaxationAgricultural industriesTaxationIncome taxFrederick Donald A1396350United States.Agricultural Cooperative Service.AGLAGLAGLGPOBOOK9910702160603321Income tax treatment of cooperatives3533001UNINA