Search results with tag "January 1995 1"

Understanding Cooperatives: Income Tax Treatment of ...

pay income tax at both the business and owner levels. And only 12 percent of Ameri- ... January 1995 1 TABLE 1—Tax Treatment by Business Type Business type Times Earnings Level Taxed ... basic background material they need and in a form that can be readily adapted, with limited preparation time, to a

  Basics, January, 1995, January 1995 1