Cooperatives and the Domestic Production Deduction Harl, Neil
dc.contributor.department Iowa State University Digital Repository 2018-02-19T06:24:52.000 2020-06-29T22:57:28Z 2020-06-29T22:57:28Z 2017-12-18 2013-03-29
dc.description.abstract <p>Cooperatives have enjoyed special treatment under the legislation enacted in 2004<strong>1 </strong>which established the domestic production deduction<strong>2 </strong>to replace the provisions in the<strong> </strong>Extra-Territorial Income Exclusion Act of 2000.<strong>3 </strong>The World Trade Organization had<strong> </strong>ruled, on January 14, 2002, that the 2000 legislation was “inconsistent with international trade agreements” and had proceeded to press for an amendment or repeal of the 2000<strong> </strong>law.<strong>4 </strong>The 2004 Act repealed the offensive provisions but provided for a phase-out of the<strong> </strong>benefits that ran through 2006. Questions have been raised as to whether other firms, in<strong> </strong>competition with cooperatives, can qualify for the benefits available to cooperatives under the 2004 Act.<strong>5</strong></p>
dc.identifier archive/
dc.identifier.articleid 2172
dc.identifier.contextkey 11268284
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol24/iss7/1
dc.source.bitstream archive/|||Fri Jan 14 17:52:04 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 Cooperatives and the Domestic Production Deduction
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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