To obtain a copy of any of these issues, please send an e-mail to the US-KPMG Washington National Tax.
October 2007
Issue |
Date |
Subject |
2007-17 |
October 2, 2007 |
Agricultural, Farm Provisions Included in Markup by Senate Finance Committee |
September 2007
Issue |
Date |
Subject |
2007-16 |
September 28, 2007 |
IRS Publishes List of Drought-Affected Counties for Purposes of Determining the Replacement Period for Certain Livestock |
2007-15 |
September 18, 2007 |
IRS Rules That Different Payment Options/Tiers of Housing Cooperative Ownership Do Not Create Separate Classes of Stock |
2007-14 |
September 13, 2007 |
Informal IRS Guidance Concerning Income Tax Returns of Cooperatives |
2007-13 |
September 7, 2007 |
IRS Provides Guidance on Income Tax Return to Be Filed by Cooperatives |
July 2007
Issue |
Date |
Subject |
2007-12 |
July 27, 2007 |
Final Regulations on Income Tax Return to Be Filed by Cooperatives |
2007-11 |
July 25, 2007 |
IRS Finds Cooperative Structure Can Trigger the Anti-Avoidance Rule Under the Consolidated Return Regulations |
2007-10 |
July 24, 2007 |
IRS Provides Q&As Concerning Tax Treatment of Market Gain on Repayment of Commodity Credit Corporation Loans |
May 2007
Issue |
Date |
Subject |
2007-09 |
May 3, 2007 |
IRS Issues Ruling That Rural Electric Cooperative’s Supply of Natural Gas to Members Is “Like Organization” Activity |
April 2007
Issue |
Date |
Subject |
2007-08 |
April 2, 2007 |
Income Related to Liquidation of Rural Telephone Bank Stock Is “Patronage-Sourced” |
March 2007
Issue |
Date |
Subject |
2007-07 |
March 29, 2007 |
Tax Court: Trade Discounts Passed Along to Cooperative’s Member Stores Did Not Increase Cooperative’s Gross Income, and Were Not Defective Patronage Dividends |
2007-06 |
March 19, 2007 |
Final Regulations Clarify Rules Concerning Application of Section 199 to Cooperatives |
February 2007
Issue |
Date |
Subject |
2007-05 |
February 23, 2007 |
IRS Requests Comments Concerning Form 1120-C, U.S. Income Tax Return for Cooperative Associations |
2007-04 |
February 13, 2007 |
Amounts Received in Redemption of Stock Treated as Patronage-Sourced Income |
January 2007
Issue |
Date |
Subject |
2007-03 |
January 4, 2007 |
IRS Revises Draft Form 1120-C to Be Filed for 2006 |
2007-02 |
January 4, 2007 |
IRS Addresses Tax Treatment of Sale of Assets by Farmers’ Cooperative |
2007-01 |
January 3, 2007 |
Typographical Errors in Cooperative Provisions of Final Regulations on Domestic Production Activities Under Section 199 Are Corrected |
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