Matches in SemOpenAlex for { <https://semopenalex.org/work/W2258365316> ?p ?o ?g. }
Showing items 1 to 69 of
69
with 100 items per page.
- W2258365316 abstract "For taxable cooperatives, the distinction between patronage and nonpatronage-sourced income is critical. Subsequent to the publication of Revenue Ruling 69-576, there has been a notable expansion of the types of income that have been determined to qualify as patronage-sourced (sometimes with the approval of the Service but, often, in the face of Service opposition). This Article summarizes developments in this area and argues that further expansion is appropriate, especially in connection with the characterization of interest income." @default.
- W2258365316 created "2016-06-24" @default.
- W2258365316 creator A5016584281 @default.
- W2258365316 date "2005-12-29" @default.
- W2258365316 modified "2023-09-25" @default.
- W2258365316 title "Patronage-Sourced Income: An Expanding Universe" @default.
- W2258365316 hasPublicationYear "2005" @default.
- W2258365316 type Work @default.
- W2258365316 sameAs 2258365316 @default.
- W2258365316 citedByCount "0" @default.
- W2258365316 crossrefType "posted-content" @default.
- W2258365316 hasAuthorship W2258365316A5016584281 @default.
- W2258365316 hasConcept C100001284 @default.
- W2258365316 hasConcept C10138342 @default.
- W2258365316 hasConcept C121955636 @default.
- W2258365316 hasConcept C144133560 @default.
- W2258365316 hasConcept C157263771 @default.
- W2258365316 hasConcept C162324750 @default.
- W2258365316 hasConcept C166167597 @default.
- W2258365316 hasConcept C172008318 @default.
- W2258365316 hasConcept C17744445 @default.
- W2258365316 hasConcept C195487862 @default.
- W2258365316 hasConcept C199539241 @default.
- W2258365316 hasConcept C2780668109 @default.
- W2258365316 hasConcept C551662922 @default.
- W2258365316 hasConcept C74939039 @default.
- W2258365316 hasConcept C94625758 @default.
- W2258365316 hasConceptScore W2258365316C100001284 @default.
- W2258365316 hasConceptScore W2258365316C10138342 @default.
- W2258365316 hasConceptScore W2258365316C121955636 @default.
- W2258365316 hasConceptScore W2258365316C144133560 @default.
- W2258365316 hasConceptScore W2258365316C157263771 @default.
- W2258365316 hasConceptScore W2258365316C162324750 @default.
- W2258365316 hasConceptScore W2258365316C166167597 @default.
- W2258365316 hasConceptScore W2258365316C172008318 @default.
- W2258365316 hasConceptScore W2258365316C17744445 @default.
- W2258365316 hasConceptScore W2258365316C195487862 @default.
- W2258365316 hasConceptScore W2258365316C199539241 @default.
- W2258365316 hasConceptScore W2258365316C2780668109 @default.
- W2258365316 hasConceptScore W2258365316C551662922 @default.
- W2258365316 hasConceptScore W2258365316C74939039 @default.
- W2258365316 hasConceptScore W2258365316C94625758 @default.
- W2258365316 hasLocation W22583653161 @default.
- W2258365316 hasOpenAccess W2258365316 @default.
- W2258365316 hasPrimaryLocation W22583653161 @default.
- W2258365316 hasRelatedWork W1542545705 @default.
- W2258365316 hasRelatedWork W1992900391 @default.
- W2258365316 hasRelatedWork W2072381777 @default.
- W2258365316 hasRelatedWork W2221606704 @default.
- W2258365316 hasRelatedWork W2375201012 @default.
- W2258365316 hasRelatedWork W2583878554 @default.
- W2258365316 hasRelatedWork W2734452096 @default.
- W2258365316 hasRelatedWork W2896841085 @default.
- W2258365316 hasRelatedWork W2977997247 @default.
- W2258365316 hasRelatedWork W2995265966 @default.
- W2258365316 hasRelatedWork W3079959721 @default.
- W2258365316 hasRelatedWork W3121200444 @default.
- W2258365316 hasRelatedWork W3121628204 @default.
- W2258365316 hasRelatedWork W3123577688 @default.
- W2258365316 hasRelatedWork W3123582765 @default.
- W2258365316 hasRelatedWork W3123843096 @default.
- W2258365316 hasRelatedWork W3174462726 @default.
- W2258365316 hasRelatedWork W791419560 @default.
- W2258365316 hasRelatedWork W2292661043 @default.
- W2258365316 hasRelatedWork W3123144196 @default.
- W2258365316 isParatext "false" @default.
- W2258365316 isRetracted "false" @default.
- W2258365316 magId "2258365316" @default.
- W2258365316 workType "article" @default.