Journal Issue:
Agricultural Law Digest: Volume 13, Issue 8

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Cases, Regulations, and Statutes
( 2002-04-12) Achenbach, Robert ; Iowa State University Digital Repository
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Distributions from Value-Added Cooperatives
( 2002-04-12) Harl, Neil ; Iowa State University Digital Repository

The handling of distributions from cooperatives and corporations is relatively clear-cut and certain, although occasionally problems arise. But distributions from value-added cooperatives are a somewhat different matter where a farmer typically plays a dual role as investor and as a supplier of needed raw materials. A 2002 Tax Court case has cast additional light on one aspect of that area of increasing importance to farm taxpayers, liability for self-employment tax on distributions.

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