Distributions from Value-Added Cooperatives
Date
2002-04-12
Authors
Harl, Neil
Major Professor
Advisor
Committee Member
Journal Title
Journal ISSN
Volume Title
Publisher
Abstract
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.
Series Number
Journal Issue
Journal Issue
Is Version Of
Versions
Series
Academic or Administrative Unit
Type
article