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
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relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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