Add to ORKGThe failure, merger or bankruptcy reorganization of several farm cooperatives in recent months has raised questions concerning the character of losses for income tax purposes, what Code section applies and when such losses may be claimed
A business loss is not exactly welcomed but at least a net operating loss deduction may be available...
E.B. 94·22 (Formerly A.E. Ext. 89-16)Beginning in the mid-1980s, a substantial number of farmers suf...
In 1986, Congress enacted the passive loss rules barring the deduction of passive trade or business ...
As is becoming increasingly evident, the economic downturn with lower commodity prices is generating...
This article presents a number of occurrences and developments in the area of agricultural cooperati...
The development of cooperative tax law represents attempts over the past few decades to bring togeth...
"Many Missouri farmers are members of locally owned or regional agricultural cooperatives. Cooperati...
A recent inquiry by a tax practitioner on the proper reporting of a turnover of a farm tractor to th...
The Oklahoma Cooperative Extension Service periodically issues revisions to its publications. The mo...
The design of the income tax code reflects the special role of patronage equity in cooperative finan...
The income tax consequences of abandonment in bankruptcy have posed significant problems for farm an...
Nebraska has about 80 farm supply and marketing cooperatives that provide over 75,000 member-produce...
Cooperatives have enjoyed special treatment under the legislation enacted in 20041 which established...
Traditionally, a substantial amount of farm property is transferred within the family. A major issue...
Funding the marital and non-marital shares in a farm or ranch estate is always an important decision...
A business loss is not exactly welcomed but at least a net operating loss deduction may be available...
E.B. 94·22 (Formerly A.E. Ext. 89-16)Beginning in the mid-1980s, a substantial number of farmers suf...
In 1986, Congress enacted the passive loss rules barring the deduction of passive trade or business ...
As is becoming increasingly evident, the economic downturn with lower commodity prices is generating...
This article presents a number of occurrences and developments in the area of agricultural cooperati...
The development of cooperative tax law represents attempts over the past few decades to bring togeth...
"Many Missouri farmers are members of locally owned or regional agricultural cooperatives. Cooperati...
A recent inquiry by a tax practitioner on the proper reporting of a turnover of a farm tractor to th...
The Oklahoma Cooperative Extension Service periodically issues revisions to its publications. The mo...
The design of the income tax code reflects the special role of patronage equity in cooperative finan...
The income tax consequences of abandonment in bankruptcy have posed significant problems for farm an...
Nebraska has about 80 farm supply and marketing cooperatives that provide over 75,000 member-produce...
Cooperatives have enjoyed special treatment under the legislation enacted in 20041 which established...
Traditionally, a substantial amount of farm property is transferred within the family. A major issue...
Funding the marital and non-marital shares in a farm or ranch estate is always an important decision...
A business loss is not exactly welcomed but at least a net operating loss deduction may be available...
E.B. 94·22 (Formerly A.E. Ext. 89-16)Beginning in the mid-1980s, a substantial number of farmers suf...
In 1986, Congress enacted the passive loss rules barring the deduction of passive trade or business ...