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.
Read other AHC Cooperative Tax Briefs.
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.
Read other AHC Cooperative Tax Briefs.