TaxNewsFlash-Cooperatives 2005 Editions

To obtain a copy of any of these issues, please send an e-mail to the US-KPMG Washington National Tax.

October 2005

Issue	Date	Subject
2005-12	October 20, 2005	Cooperative Issues Addressed in Proposed Regulations on Domestic Production Activities Deduction Under Section 199
2005-11	October 20, 2005	IRS Letter Ruling Addresses Deductibility of Patronage Dividends Paid After Cooperative Converts to C Corporation
2005-10	October 13, 2005	Draft IRS Form Relating to the Section 199 Deduction for Domestic Production Activities
2005-09	October 12, 2005	IRS Issues Revised Form 1099-PATR, Reflecting Changes in the American Jobs Creation Act of 2004

August 2005

Issue	Date	Subject
2005-08	August 15, 2005	Canada: Draft Legislative Proposals Would Provide Agricultural Cooperatives With New Tax Deferral for Certain Patronage Dividends

July 2005

Issue	Date	Subject
2005-07	July 29, 2005	Tax Technical Corrections Bill Includes Provisions Concerning Cooperatives
2005-06	July 28, 2005	Proposed Regulations on Income Tax Return Form to Be Used by Cooperatives
2005-05	July 13, 2005	IRS Denies Patronage Dividend Deduction for Distribution of Liquidation Proceeds by Cooperative That Had Ceased Operations

June 2005

Issue	Date	Subject
2005-04	June 7, 2005	Treasury’s Regulatory Agenda Includes Proposed Changes for Cooperative Returns

March 2005

Issue	Date	Subject
2005-03	March 17, 2005	Tax Court Finds Farmers Are Liable for Self-Employment Tax on Value-Added Payments Received From an Agricultural Cooperative
2005-02	March 16, 2005	Treasury, IRS Request Comments Concerning Form 1028 for Farmers’ Cooperatives Income Tax Exemption

January 2005

Issue	Date	Subject
2005-01	January 27, 2005	Treasury, IRS Interim Guidance for Calculating the Deduction for Domestic Production Activities Includes Provisions for Cooperatives

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