Cooperatives and the Domestic Production Deduction

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T06:24:52.000
dc.date.accessioned 2020-06-29T22:57:28Z
dc.date.available 2020-06-29T22:57:28Z
dc.date.embargo 2017-12-18
dc.date.issued 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The 2004 Act repealed the offensive provisions but provided for a phase-out of the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/lib.dr.iastate.edu/aglawdigest/vol24/iss7/1/
dc.identifier.articleid 2172
dc.identifier.contextkey 11268284
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol24/iss7/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3699
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol24/iss7/1/AgLawDigest_v24n07_01.pdf|||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
relation.isJournalIssueOfPublication 2aacc591-181f-4211-a2fb-066a9a653dc8
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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