Cook & Associates - Trusted Counsel to Utility Coops, State and Local Governments, and the Construction Industry

March 30, 2013

Cooperatives have been given conflicting guidance from the IRS concerning the proper treatment of discounting of capital credits. Specifically, some…

December 21, 2012

The Service recently denied exemption to an organization that sought exemption under Section 501(c)(12) as a mutual ditch and irrigation…

August 4, 2012

In the latest cooperative tax ruling, the Service ruled that a cooperative’s (“Cooperative”) gain on sale of stock in corporations…

April 10, 2012

In the latest Cooperative Tax Brief, C&A Attorney David Cook discusses a recent ruling by the Service that an international…

March 24, 2012

The latest Cooperative Tax Brief discusses a recent technical advice memorandum concerning the Member Income Test for Telephone Cooperatives. The Service…

Tag: Telecom Coops

Discounted Capital Credits and the Member Income Test: The Creation of a New Equity Account

C&A Cooperative Tax Brief: Mutual Ditch and Irrigation Company Denied Exemption

C&A Cooperative Tax Brief: Telephone Cooperative’s Sale of Subsidiary

C&A Cooperative Tax Brief: U.S. Cooperative Fulfills Global Needs

IRS Provides Guidance on Member Income Test for Telephone Cooperatives