Marketing gain on pledged commodities subject to options may cause overstated income
|Year of publication:||
|Authors:||Daughtrey, Zoel W. ; Burckel, Daryl V. ; Ferguson, Terry L.|
The journal of taxation : a national journal of current news and comment for professional tax men. - New York, NY : Thomson Reuters, WG & L, ISSN 0022-4863, ZDB-ID 7021136. - Vol. 80.1994, 6, p. 356-360
Phillips, Travis D., (1992)
How Cooperatives Can Avoid an Uncooperative IRS - If cooperatives obtain profits from patronage-sourced income, only the patrons are taxed. But both the patrons and the cooperative are taxed if profits are from nonpatronage-sourced income. How does the cooperative distinguish between these different types of income?
Daughtrey, Zoel W., (1996)
Patin, Roy P., (1989)
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