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Nonqualified notices : an alternative for distributing cooperative earnings
- Royer, Jeffrey S., Wissman, Roger A., United States, and Agricultural Cooperative Service.
- Agriculture, Cooperative, Income distribution, Tax incidence, retirement income, income distribution, cooperatives, and taxes
- U.S. Dept. of Agriculture, Agricultural Cooperative Service
- ACS research report ; no. 80
- USDA publications
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