- January 3, 2020cThese proposed regulations provide guidance to cooperatives to which sections 1381 through 1388 of the Internal Revenue Code (Code) apply…
- December 18, 2018Over the past year, we have been posting on the tax bill passed on December 22, 2017, as Public Law…
- December 21, 2017Taxable cooperatives – including Subchapter T cooperatives and taxable rural telephone and electric cooperatives – must determine whether income and…
- March 29, 2017In a prior Cooperative Tax Post, we discussed the Service’s trend of permitting cooperatives to satisfy notification requirements of Subchapter…
- February 10, 2017Cooperative tax professionals occasionally consider whether patronage dividends, such as QWNAs, are considered equity or debt. The issue was central…
- May 27, 2016Read this Cooperative Tax Brief in PDF format. As shown in prior posts, the most interesting rulings are those that…
- May 19, 2016In a prior post, we discussed the interaction of Subchapter T (governing cooperatives) and Subchapter M (governing REITs). As explained…
- May 13, 2016View the PDF version of this Cooperative Tax Brief here. When it comes to financial losses, many cooperatives are uncertain…
- 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…
- November 26, 2013USDA Magazine Article Discusses Management of Capital Credits and Patronage Dividends The USDA publishes a bi-monthly magazine, Rural Cooperatives, which…
- September 10, 2012In a July 2012 Chief Counsel Advisory (CCA), the Service considered whether cooperatives and their patrons are subject to the…
