Cooperatives, as a tax category
The seminal Tax Court case Puget Sound Plywood, Inc. v. Commissioner (44 T.C. 305, 308 (1965) set forth three core factors of cooperative associations on the basis of the Rochdale Principles. They are generally accepted as a framework for determining whether an organization is operating on a cooperative basis within the meaning of the tax code.(See also: Jimmy Kroger, The New Frontier: Tax Implications of Limited Cooperative Associations, Fed. B.A. Sec. Tax’n Rep., Summer 2009, at 4, 10.)
The seminal Tax Court case Puget Sound Plywood, Inc. v. Commissioner (44 T.C. 305, 308 (1965) set forth three core factors of cooperative associations on the basis of the Rochdale Principles. They are generally accepted as a framework for determining whether an organization is operating on a cooperative basis within the meaning of the tax code.(See also: Jimmy Kroger, The New Frontier: Tax Implications of Limited Cooperative Associations, Fed. B.A. Sec. Tax’n Rep., Summer 2009, at 4, 10.)
Cooperatives, as a tax category
The seminal Tax Court case Puget Sound Plywood, Inc. v. Commissioner (44 T.C. 305, 308 (1965) set forth three core factors of cooperative associations on the basis of the Rochdale Principles. They are generally accepted as a framework for determining whether an organization is operating on a cooperative basis within the meaning of the tax code.(See also: Jimmy Kroger, The New Frontier: Tax Implications of Limited Cooperative Associations, Fed. B.A. Sec. Tax’n Rep., Summer 2009, at 4, 10.)
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