Controversy Over Filing Form 1099B

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1991-01-25
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Iowa State University Digital Repository
Abstract

The IRS is reviewing whether agribusiness firms are required to file Form 1099B information returns with the IRS (and with copies to the taxpayer) on purchases of generic commodity certificates from farmers and contracts with farmers for future delivery of grain. The issue is of substantial importance to country elevators and other grain, feed and processing firms.

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