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1 Federal Income Taxation of Farmers' Cooperatives 1 (1953)

handle is hein.tera/txfif0001 and id is 1 raw text is: 









Federal  Income   Taxation   of


            FARMERS'


      CO OPERA TIVES





                    CONTENTS
                                              Page
Background of the Exemption Provisions .................  3
Exemption of Farmers' Cooperatives               8
Taxability of Exempt Cooperatives             20
Cooperatives Not Exempt Under Sec. 101 (12)          30
Patrons' Taxability ...                         34
Filled-in Form 990-C
  CCH Instructions ...                          37
  Filled-in Form .....                          38
Official Instructions Accompanying Form 990-C      . 49
In d e x . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . 6 1

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