West's legal forms : business organizations, with tax analysis

West's legal forms : business organizations, with tax analysis volume 1I contents: Division VI. Cooperatives. Ch. 1 - Introduction. A. In general. B. Anti - trust laws. C. Federal marketing acts. Ch. 2 - Organization issues. Ch. 3 - Comparison with other business forms. A. In general. B. Forms compared. C. Various practical considerations. Ch. 4 - Taxation. A. In general. B. Tax benefited cooperatives - exempt and non-exempt. C. Taxation of members - exempt and non-exempt cooperative. D. Exempt cooperatives. E. Non-exempt. F. IRC 501(C)(16) corporations. Ch. 5 - Pre-formation. A. Preformation interview. B. Preformation agreements. Ch. 6 - Tax and anti-trust sensitive articles and by-laws. A. Introduction. B. Articles of organization and by-laws-tax exempt cooperatives. C. Articles of organization and by - laws - tax benefitted cooperatives. D. Miscellaneous clauses. E. Written allocations. Ch. 7 - Special purpose articles and by-laws and miscellaneous provisions. A. Introduction. B. Articles. C. Articles and by-laws -specific businesses. D. By-laws. E. Certificates. F. Miscellaneous clauses. Ch. 8 - Cooperative meetings - resolutions. Ch. 9 - Cooperative finance. A. Methods of financing - generally. B. Equity (interest). C. Debt financing. D. Tax implications of the issuance of interest and debt. E. Tax implications of the retirement of debt. F. Renegotiations of existing debt. G. Guaranteeing debt. Ch. 10 - Operations. A. In general. B. Dividends. C. Distributions of profits other than patronage dividends. Ch. 11 - Marketing agreements. A. Cooperative marketing contracts. B. Forms. Ch. 12 - Member withdrawal. A. Member's entitlement. B. Forms. Ch. 13 - Dissolution. A. In general. B. Dissolution form. C. Liquidation trust. Includes a table of contents and the 2003 pocket part.