On Failure of a Cooperative: When is a Loss Deductible?
On Failure of a Cooperative: When is a Loss Deductible?
Date
2002-11-15
Authors
Harl, Neil
McEowen, Roger
McEowen, Roger
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Altmetrics
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Iowa State University Digital Repository
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Iowa State University Digital Repository
Abstract
The failure, merger or bankruptcy reorganization of several farm cooperatives in recent months has raised questions concerning the character of losses for income tax purposes, what Code section applies and when such losses may be claimed.