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Home » Rural Utility Cooperative Posts » IRS Applies Related-Party Restrictions to Coop’s Patronage-Dividend Deductions

IRS Applies Related-Party Restrictions to Coop’s Patronage-Dividend Deductions

In a July 2012 Chief Counsel Advisory (CCA), the Service considered whether cooperatives and their patrons are subject to the related-party rules under Section 267.

Read the latest AHC Cooperative Tax Brief.

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