Selecting Alternative Federal Income Tax Structures for Farm Supply Cooperatives

Lynn W. Robbins and Marion F. Simon

Journal of Agricultural and Applied Economics, 1982, vol. 14, issue 2, 57-63

Abstract: Farm supply cooperatives provide farm inputs that are used by producers and nonproducers. The development and urbanization of many rural areas have caused farm supply cooperatives to be faced with more and more potential patrons who are not producers. The use of farm inputs by nonproducers has thus expanded the farm supply cooperatives' market potential, while threatening to force them out of what may be preferred tax status.

Date: 1982
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