MARC Record from Miami University of Ohio

LEADER: 02342cam 2200493 a 4500
001 ocm32617730
005 19990503114746.0
007 he bmb024bbca
008 950608m19939999dcu bb f000 0 eng d
040 $aDGPO$cDGPO$dDLC$dMvI
043 $an-us---
049 $aMIB*
074 $a0065-B (MF)
086 0 $aA 109.10/2:44/PT.-
086 0 $aA 109.10/2:44/PT.-
100 1 $aFrederick, Donald A
245 10 $aIncome tax treatment of cooperatives$h[microform] /$cDonald A. Frederick, John D. Reilly
260 $a[Washington, D.C.] :$bU.S. Dept. of Agriculture, Agricultural Cooperative Services,$c[1993-
300 $av. ;$c24 cm
440 0 $aCooperative information report ;$v44
500 $aDescription based on pt. 2
500 $aCover title
500 $a"Rural Business/Cooperative Service"--Pts. 3-5
500 $aDistributed to depository libraries in microfiche
500 $aShipping list no.: 95-0356-M (pt. 2), 98-0234-M (pts. 3-4), 99-0327-M (pt. 5)
500 $a"December 1993"--Pt. 2
500 $a"January 1995, reprinted September 1996"--P. [2] of cover, pt. 3
500 $a"June 1996"--P. [2] of cover, pt. 4
500 $a"January 1999"--P. [2] of cover, pt. 5
504 $aIncludes bibliographical references
505 1 $apt. 2. Patronage refunds -- pt. 3. Distribution, retains, redemptions, and patrons' taxation -- pt. 4. Internal Revenue Code, section 521 -- pt. 5. Handling of losses
533 $aMicrofiche.$b[Washington, D.C.] :$cSupt. of Docs., U.S. G.P.O.,$d[1995-$e< > microfiches : negative
650 0 $aAgricultural industries$xTaxation$zUnited States
650 0 $aAgriculture, Cooperative$xTaxation$zUnited States
650 0 $aIncome tax$zUnited States
700 1 $aReilly, John D
710 1 $aUnited States.$bAgricultural Cooperative Service
710 1 $aUnited States.$bRural Business/Cooperative Service
907 $a.b22686010$b06-24-99$c06-18-95
998 $adoc$b06-24-99$cm$da$e-$feng$gdcu$h0$i1
945 $cPT.2$g1$j0$ldocsf$nrecd$o-$p$0.00$sf$t21$u0$v0$w0$x0$y.i31037409$z01-30-98
945 $cPT.3$g1$j0$ldocsf$nrecd$o-$p$0.00$sf$t21$u0$v0$w0$x0$y.i26968484$z06-30-95
945 $cPT.4$g1$j0$ldocsf$nrecd$o-$p$0.00$sf$t21$u0$v0$w0$x0$y.i31028913$z01-30-98
945 $cPT.5$g1$j0$ldocsf$nrecd$o-$p$0.00$sf$t21$u0$v0$w0$x0$y.i34160632$z03-26-99