The proposed buyout by Rabobank, a giant Dutch lender, of the Farm Credit Services of America (FCSA),1 a component of the Farm Credit System, announced in late July, 2004, has focused attention on the income tax status of the various units of the farm credit system.2
Harl, Neil E.
"Income Tax Status of the Farm Credit System,"
Agricultural Law Digest: Vol. 15
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol15/iss18/1