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2009

Issue

Date

Subject

2009-15

November 6, 2009

New Law Includes Expanded NOL Provisons; Certain Considerations for Cooperatives

2009-14

November 4, 2009

House Bill Would Provide Business Credit for Qualified Thermal Energy Property Owned by Cooperative Electric Company

2009-13

November 2, 2009

IRS Issues Final Determination That Health Care Entity Is Not Exempt; Rather Is a Cooperative Enterprise That Provides Private Benefits to Members

2009-12

October 28, 2009

Treasury Announces Bond Allocations for Renewable Energy Development; Cooperative Electric Companies Are Included in 2009 Allocations

2009-11

October 23, 2009

IRS Updates Publication 225, Farmer’s Tax Guide

2009-10

October 19, 2009

IRS Finds Health Care Entity Is Not Operated for Exempt Purposes, but Instead Provides Private Benefits to Members as a Cooperative Enterprise

2009-09

October 12, 2009

IRS Advice on Calculating Qualified Production Activity Income Under Section 199

2009-08

October 9, 2009

IRS Continues to Issue Letter Rulings Concerning How a Grain Cooperative Is to Determine Its Section 199 Deduction

2009-07

September 28, 2009

Seventh Circuit Affirms Injunctive Relief for Energy Cooperative Involved in Tax-Related Leveraged Lease Transaction

2009-06

September 1, 2009

IRS Ruling Addresses Distribution to Members of Gain on Sale of Property Prior to Winding Down of Operations

2009-05

August 21, 2009

Proposal Would Authorize Single Fisheries Cooperative for Aleutian Islands

2009-04

August 21, 2009

IRS Addresses How Grain Cooperative Is to Determine Its Section 199 Deduction

2009-03

July 27, 2009

IRS Finds Cooperative’s Section 199 Deduction Is Computed Without Regard for Amounts of Cash Paid as Advance or Final Settlement of Patronage Dividends

2009-02

June 29, 2009

IRS Does Not Propose Changes to Form 1099-PATR

2009-01

March 2, 2009

IRS Finds Farmers' Cooperatives Must Compute the Section 199 Deduction at Cooperative Level—Not at Patron Level

© 2009 KPMG LLP, the U.S. member firm of KPMG International, a Swiss cooperative. All rights reserved.

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