Add to ORKGThis article is a study of the exemption in section 101(12) of farmers\u27, fruit growers\u27, or like associations organized and operated on a cooperative basis ; and, in particular, of the taxability of the income of such corporations. The basic question is, What is the taxable income of a cooperative, in the absence of statutory exemption or exemption by administrative ruling? Do such business corporations have an income from their businesses which in these days of revenue stringency should be taxed as other business income must be taxed
Although much has been written about non-profit organizations in the area of state and local taxatio...
Farmer cooperatives should periodically review their business activities, income sources, and patron...
Excerpts from the report: The Revenue Act of 1962, approved in October 1962, contains two sections ...
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...
The taxation of consumer cooperative associations has proceeded on an erroneous assumption deriving ...
The issue of taxation is very important for cooperatives in many countries. They often payprofit tax...
In this paper we address the issue of taxation of cooperatives’ income. Cooperatives traditionally r...
The design of the income tax code reflects the special role of patronage equity in cooperative finan...
Certain nonprofit organizations are granted exemption from federal income tax (“tax exemption”). Mos...
Although tax exempt organizations are creatures of the state ,it is under the federal law that they ...
Cooperatives have enjoyed special treatment under the legislation enacted in 20041 which established...
Of the several different types of taxes which need to be discussed, perhaps the real property tax is...
This article presents a number of occurrences and developments in the area of agricultural cooperati...
This Article examines the application of the principles of income recognition and deferral to agricu...
Although much has been written about non-profit organizations in the area of state and local taxatio...
Farmer cooperatives should periodically review their business activities, income sources, and patron...
Excerpts from the report: The Revenue Act of 1962, approved in October 1962, contains two sections ...
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...
The taxation of consumer cooperative associations has proceeded on an erroneous assumption deriving ...
The issue of taxation is very important for cooperatives in many countries. They often payprofit tax...
In this paper we address the issue of taxation of cooperatives’ income. Cooperatives traditionally r...
The design of the income tax code reflects the special role of patronage equity in cooperative finan...
Certain nonprofit organizations are granted exemption from federal income tax (“tax exemption”). Mos...
Although tax exempt organizations are creatures of the state ,it is under the federal law that they ...
Cooperatives have enjoyed special treatment under the legislation enacted in 20041 which established...
Of the several different types of taxes which need to be discussed, perhaps the real property tax is...
This article presents a number of occurrences and developments in the area of agricultural cooperati...
This Article examines the application of the principles of income recognition and deferral to agricu...
Although much has been written about non-profit organizations in the area of state and local taxatio...
Farmer cooperatives should periodically review their business activities, income sources, and patron...
Excerpts from the report: The Revenue Act of 1962, approved in October 1962, contains two sections ...