COOPERATIVE SOCIETIES

Articles and editorials

Meeting Their Match—Power Company Stung by South Carolina, 9016 [11MY]

Bills and resolutions

Rural areas: taxation of electric or telephone cooperatives (see S. 988)

Taxation: allow nonexempt farmer cooperatives to elect patronage-sourced treatment for certain gains and losses (see H.R. 2353)

———treatment by cooperatives of gains or losses from sale of certain assets (see S. 1273)

———treatment of income relative to safe harbor leases involving rural electric cooperatives (see S. 1580; H.R. 2796)

———treatment of rural cooperatives relative to book income preference (see H.R. 1193)

Remarks in House

Taxation: treatment of income relative to safe harbor leases involving rural electric cooperatives (H.R. 2796), 13975 [29JN]

———treatment of rural cooperatives relative to book income preference (H.R. 1193), 3184 [1MR]

Remarks in Senate

McCleary, WA: Public Power Week, 20699 [18SE]

Taxation: safe harbor leases for rural electric cooperatives (S. 1580), 19007 [4AU]

———treatment by cooperatives of gains or losses from sale of certain assets (S. 1273), 13421 [23JN]

———treatment by cooperatives of gains or losses from sale of certain assets (S. 1273), star print, 15675 [20JY]

Texts of

H.R. 2796, tax treatment of income relative to safe harbor leases involving rural electric cooperatives, 13975 [29JN]

S. 1273, treatment by cooperatives of gains or losses from sale of certain taxable assets, 13422 [23JN]

S. 1580, safe harbor leases for rural electric cooperatives, 19007 [4AU]