How agricultural cooperatives are taxed
The development of cooperative tax law represents attempts over the past few decades to bring together a set of tax rules that reflects the reality of, the cooperative business world. The principle sources of cooperative tax law are located in the Internal Revenue Code, which we will call the "Code" in this guide. The sections covering cooperative taxation are Section 521 and Sections 1381-1833 in Subchapter T of the Internal Revenue Code. Corresponding Treasury Regulations are 1.521 and 1.1381-1.1388. This guide presents an overview of how agricultural cooperatives are taxed. Always seek competent tax and legal counsel for specific advice.
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