- March 30, 2025The IRS is seeking comment on Form 1099-PATR "Taxable Distributions Received from Cooperatives." Under IRC Sec. 6044, Subchapter T cooperatives…
- 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…
- January 9, 2018On December 22, 2017, Congress’ new tax reform bill became law as Public Law 115-97 (the “Act”). The Act substantially…
- March 29, 2017In a prior Cooperative Tax Post, we discussed the Service’s trend of permitting cooperatives to satisfy notification requirements of Subchapter…
- January 13, 2017The IRS is seeking comments on Form 1120-C, which is the tax return required for most Subchapter T cooperatives other…
- 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…
- September 10, 2012In a July 2012 Chief Counsel Advisory (CCA), the Service considered whether cooperatives and their patrons are subject to the…
