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INCOME TAX TREATMENT OF COOPERATIVES: Handling of Losses

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  • Frederick, Donald A.

Abstract

Cooperative tax rules are a logical combination of the unique attributes of a cooperative and the income tax scheme in the Internal Revenue Code. The single tax principle is applied to earnings from business conducted on a cooperative basis in recognition of the unique relationship between the members and their cooperative associations. Cooperatives have been granted a certain degree of flexibility in their financial and tax planning and should exercise their options effectively to maximize benefits for members.

Suggested Citation

  • Frederick, Donald A., 2005. "INCOME TAX TREATMENT OF COOPERATIVES: Handling of Losses," Cooperative Information Reports (CIR) 280582, United States Department of Agriculture, Rural Development.
    • Handle: RePEc:ags:urdcir:280582
    DOI: 10.22004/ag.econ.280582
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    Keywords

    Agribusiness; Agricultural Finance;

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