FWHA Imposes Buy America Requirement to Utility Relocations
The Federal Highway Administration issued an interpretation of 23 U.S.C. Section 313(g) to apply the Buy America Requirement to utility relocations. Given the importance of
AHC Attorney David Cook Addresses NTCA Regarding Cooperative Taxation
AHC attorney David Cook will address the National Telecommunications Cooperative Association concerning recent developments in cooperative taxation. Cooperatives must comply with special tax rules to
Cooperative’s PPA Lawsuit Against G&T Remanded
A federal appellate court recently addressed a distribution cooperative’s lawsuit against a G&T cooperative with which it had a power purchase agreement. Though the lawsuit
Guest Post: CFC Comments on Accounting Standards
This post comes from CFC Solutions Newsletter, Vol. 15, No. 25, July 1, 2013. CFC recently filed comments with the Financial Accounting Standards Board (FASB)
New LinkedIn Group for Business Cooperatives
AHC has formed a group on LinkedIn for business cooperatives. Here is a summary of the group and its purpose. Business Cooperatives is dedicated to
IRS Scrutinizes Section 501(c)(12) Cooperatives
In its 2013 Workplan, the IRS reported a “high level” of incorrect reporting by Section 501(c)(12) cooperatives. These errors primarily related to “miscalculation and misreporting”
Discounted Capital Credits and the Member Income Test: The Creation of a New Equity Account
Cooperatives have been given conflicting guidance from the IRS concerning the proper treatment of discounting of capital credits. Specifically, some pronouncements indicate that the discount
Guest Post: Enacting a Capital Credits Policy Change
This guest post is from CFC’s February 11, 2013 CFC Solutions Newsletter (Vol. 15, No. 6). FROM THE CFO’S DESK Enacting a Capital Credits Policy
IRS Revokes Potentially Beneficial Ruling for Renewable Energy Developers
A prior blog post discussed a private ruling by the service regarding the allocation of purchase price among the assets of a renewable energy developer.
AHC Cooperative Tax Brief: Mutual Ditch and Irrigation Company Denied Exemption
The Service recently denied exemption to an organization that sought exemption under Section 501(c)(12) as a mutual ditch and irrigation company. The organization failed to
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