AHC Attorney David Cook To Present NSAC Webinar on Cooperative Taxation

AHC attorney David Cook will present a webinar for the National Association of Accountants for Cooperatives entitled “An Annual Update on Cooperative Taxation.”  The webinar will cover the latest IRS rulings and guidance on cooperative taxation.

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IRS Provides Guidance on Member Income Test for Telephone Cooperatives

The latest Cooperative Tax Brief discusses a recent technical advice memorandum concerning the Member Income Test for Telephone Cooperatives.  The Service ruled that funds received by a telephone cooperative from two universal service funds were income to the cooperative, but …