The failure, merger or bankruptcy reorganization of several farm cooperatives in recent months has raised questions concerning the character of losses for income tax purposes, what Code section applies and when such losses may be claimed.
Harl, Neil E. and McEowen, Roger A.
"On Failure of a Cooperative: When is a Loss Deductible?,"
Agricultural Law Digest: Vol. 13
, Article 1.
Available at: https://lib.dr.iastate.edu/aglawdigest/vol13/iss22/1