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Selecting Alternative Federal Income Tax Structures for Farm Supply Cooperatives

Published online by Cambridge University Press:  28 April 2015

Lynn W. Robbins  and
Marion F. Simon
Lynn W. Robbins
Affiliation:
Department of Agricultural Economics, University of Kentucky
Marion F. Simon
Affiliation:
Department of Agricultural Economics, Oklahoma State University
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Extract

Farm supply cooperatives provide farm inputs that are used by producers and nonproducers. The development and urbanization of many rural areas have caused farm supply cooperatives to be faced with more and more potential patrons who are not producers. The use of farm inputs by nonproducers has thus expanded the farm supply cooperatives' market potential, while threatening to force them out of what may be preferred tax status.

Type
Research Article
Information
Journal of Agricultural and Applied Economics , Volume 14 , Issue 2 , December 1982 , pp. 57 - 63
Copyright
Copyright © Southern Agricultural Economics Association 1982

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References

Beierlein, James G. “Optimizing the Capital Structure of a Farmer Cooperative Using a Member-Oriented Analysis.” Ph.D. thesis, Purdue University, 1977.Google Scholar
Griffin, Nelda. “Financial Profile of Farmer Cooperatives—Fiscal Year 1976.” Farmer Cooperatives, FCS-USDA. December, 1978, p.4–8.Google Scholar
Ingraham, C. H., Hollis, C. D., and Conklin, D. H., “Selecting the Federal Tax Status for Farmer Cooperatives.” Res. Bull. 519, Ohio State University, 1978.Google Scholar
Schrader, Lee F. and Goldberg, Ray A.. Farmer's Cooperative and Federal Income Taxes. Cambridge, Massachusetts: Ballinger Publishing Company, 1975.Google Scholar