Handling Gains and Losses on Cooperative Stock
| dc.contributor.author | Harl, Neil | |
| dc.contributor.department | Iowa State University Digital Repository | |
| dc.date | 2018-02-19T00:32:31.000 | |
| dc.date.accessioned | 2020-06-29T22:53:09Z | |
| dc.date.available | 2020-06-29T22:53:09Z | |
| dc.date.embargo | 2017-10-27 | |
| dc.date.issued | 2002-01-04 | |
| dc.description.abstract | <p>The reporting of gains and losses on the stock of cooperatives has been a pressing issue in many farm communities as value-added cooperatives and other cooperatives have failed or merged with cancellation of patronage equities. In many instances, the question is the proper characterization of the equity interest relinquished by the patron and whether losses are ordinary losses or capital losses.</p> | |
| dc.identifier | archive/lib.dr.iastate.edu/aglawdigest/vol13/iss1/1/ | |
| dc.identifier.articleid | 1614 | |
| dc.identifier.contextkey | 10964710 | |
| dc.identifier.s3bucket | isulib-bepress-aws-west | |
| dc.identifier.submissionpath | aglawdigest/vol13/iss1/1 | |
| dc.identifier.uri | https://dr.lib.iastate.edu/handle/20.500.12876/3060 | |
| dc.source.bitstream | archive/lib.dr.iastate.edu/aglawdigest/vol13/iss1/1/AgLawDigest_v13n01_01.pdf|||Fri Jan 14 17:49:23 UTC 2022 | |
| dc.subject.disciplines | Agricultural and Resource Economics | |
| dc.subject.disciplines | Agricultural Economics | |
| dc.subject.disciplines | Agriculture Law | |
| dc.subject.disciplines | Public Economics | |
| dc.title | Handling Gains and Losses on Cooperative Stock | |
| dc.type | article | |
| dc.type.genre | article | |
| dspace.entity.type | Publication | |
| relation.isJournalIssueOfPublication | f69342b7-1b18-4ac1-b763-028502f46e6a | |
| relation.isOrgUnitOfPublication | d2bcee6c-7cba-4fa7-bd11-543354ce7b1b |
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