- December 18, 2018Over the past year, we have been posting on the tax bill passed on December 22, 2017, as Public Law…
- January 9, 2018On December 22, 2017, Congress’ new tax reform bill became law as Public Law 115-97 (the “Act”). The Act substantially…
- February 10, 2017Cooperative tax professionals occasionally consider whether patronage dividends, such as QWNAs, are considered equity or debt. The issue was central…
- January 13, 2017The IRS is seeking comments on Form 1120-C, which is the tax return required for most Subchapter T cooperatives other…
- December 12, 2014Real Estate Investment Trusts and Cooperatives’ Patronage Dividends Some of the more interesting cooperative tax cases involve the interplay of…
- November 3, 2014To view this Cooperative Tax Brief in the traditional PDF format, click here. Introduction What counts as notice of patronage…
- July 1, 2013This post comes from CFC Solutions Newsletter, Vol. 15, No. 25, July 1, 2013. CFC recently filed comments with the…
- August 4, 2012In the latest cooperative tax ruling, the Service ruled that a cooperative’s (“Cooperative”) gain on sale of stock in corporations…
- April 26, 2012C&A attorney David R. Cook recently spoke to a group of cooperative accountants about the role of accountants in cooperatives'…