LEADER 01571oam  2200433 a 450 
001 9910702166503321
005 20120918112954.0
035   $a(CKB)5470000002424472
035   $a(OCoLC)56495793
035   $a(EXLCZ)995470000002424472
100   $a20040913d1995      ua             0
101 0 $aeng
135   $aurbn|||||||||
181   $ctxt$2rdacontent
182   $cc$2rdamedia
183   $acr$2rdacarrier
200 10$aTax treatment of cooperatives$b[electronic resource] /$fDonald A. Frederick
205   $aRev. May 1995.
210  1$aWashington, D.C. :$cU.S. Dept. of Agriculture, Rural Business and Cooperative Development Service,$d[1995]
215   $a1 online resource (ii, 32 pages) $cillustrations
225 1 $aCooperative information report ;$v23
300   $a"Issued September 1984."
300   $aTitle from title screen (viewed Sept. 13, 2004).
300   $a"Supersedes Handling net margins under federal tax laws, FCS information report no. 39, issued in 1979."
606   $aAgriculture, Cooperative$xTaxation$zUnited States
606   $aCooperative societies$xTaxation$zUnited States
615  0$aAgriculture, Cooperative$xTaxation
615  0$aCooperative societies$xTaxation
700   $aFrederick$b Donald A$01396350
712 02$aUnited States.$bRural Business and Cooperative Development Service.
801  0$bAGL
801  1$bAGL
801  2$bOCLCQ
801  2$bAGL
801  2$bGPO
906   $aBOOK
912   $a9910702166503321
996   $aTax treatment of cooperatives$93549630
997   $aUNINA