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How the Revenue Act of 1962 Affects Farmer Cooperatives

Author

Listed:
  • Mischler, Raymond J.
  • Volkin, David

Abstract

Excerpts from the report: The Revenue Act of 1962, approved in October 1962, contains two sections (17 and 19 set forth in Appendix A) affecting the tax treatment of farmer cooperatives and their patrons and the tax reporting requirements applicable to such cooperatives. The purpose of this publication is to make available quickly information concerning these changes in the law since they will become effective as to taxable years of the cooperatives beginning after December 31, 1962. The report should not be considered an interpretation of the law. Until Treasury Regulations and interpretations are issued, farmer cooperatives will need to make their own interpretation with advice of counsel where necessary.

Suggested Citation

  • Mischler, Raymond J. & Volkin, David, 1962. "How the Revenue Act of 1962 Affects Farmer Cooperatives," Farmer Cooperative Research Report (FCRR) 316281, United States Department of Agriculture, Economic Research Service.
    • Handle: RePEc:ags:uersfc:316281
    DOI: 10.22004/ag.econ.316281
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