Distributions from Value-Added Cooperatives

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2002-04-12
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Harl, Neil
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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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