To be an ACA or not to be (February 2000)

American Bankers Association

American Bankers Association, 2000, vol. 13, issue 3

Abstract: One hallmark of the FCS since Congress bailed it out in 1987 has been consolidation within the system. Not only have associations consolidated geographically, but a number of Production Credit Associations have merged with the Federal Land Bank Association or the Federal Land Credit Association serving the PCA's territory to form a new type of entity, an Agricultural credit Association (ACA). The IRS has ruled that ACAs are subject to corporate income taxation, just like a Production Credit Association, even though ACAs do real estate lending.

Keywords: Agricultural; Finance (search for similar items in EconPapers)
Date: 2000
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