"Co-Op Newsletter, Special Edition" - March 2010

This is a special edition of the Co-op Newsletter for grain marketing cooperatives pertaining to Section 199 of the Internal Revenue Code, per unit retains paid in money (PURPIMs), IRS Private Letter Rulings (PLR's) interpreting Section 199 as it applies to cooperative grain marketing, and the tax benefit that can be derived from the analysis in these PLR's.

Latest Thinking