LEADER 01927oam  2200493 a 450 
001 9910702160603321
005 20120920082110.0
035   $a(CKB)5470000002424531
035   $a(OCoLC)664574609
035   $a(EXLCZ)995470000002424531
100   $a20100920d2005      ua             0
101 0 $aeng
135   $aurbn|||||||||
181   $ctxt$2rdacontent
182   $cc$2rdamedia
183   $acr$2rdacarrier
200 10$aIncome tax treatment of cooperatives$b[electronic resource] /$fDonald A. Frederick
205   $a2005 ed.
210  1$a[Washington, D.C.] :$cU.S. Dept. of Agriculture, Agricultural Cooperative Service,$d[2005]
215   $a1 online resource (6 volumes.)
225 1 $aCooperative information report ;$v44
300   $a"April 2005."
300   $aTitle from title screen (viewed Sept. 20, 2010).
300   $aTable of citations assembled in 2008.
320   $aIncludes bibliographical references.
327   $gpt. 1. Background -- pt. 2.$tPatronage refunds and other income issues --$gpt. 3.$tDistribution, retains, redemptions, and patrons' taxation --$gpt. 4. Internal Revenue Code section 521 --$gpt. 5.$tHandling of losses -- pt. 6. Table of citations
606   $aAgriculture, Cooperative$xTaxation$zUnited States
606   $aCooperative societies$xTaxation$zUnited States
606   $aAgricultural industries$xTaxation$zUnited States
606   $aIncome tax$zUnited States
615  0$aAgriculture, Cooperative$xTaxation
615  0$aCooperative societies$xTaxation
615  0$aAgricultural industries$xTaxation
615  0$aIncome tax
700   $aFrederick$b Donald A$01396350
712 02$aUnited States.$bAgricultural Cooperative Service.
801  0$bAGL
801  1$bAGL
801  2$bAGL
801  2$bGPO
906   $aBOOK
912   $a9910702160603321
996   $aIncome tax treatment of cooperatives$93533001
997   $aUNINA