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Nonqualified notices : an alternative for distributing cooperative earnings
- Royer, Jeffrey S., Wissman, Roger A., and United States Agricultural Cooperative Service.
- ACS research report ; no. 80 1989
- Agriculture, Cooperative -- United States, Income distribution -- United States, Tax incidence -- United States, retirement income, income distribution, cooperatives, taxes, and United States
- U.S. Dept. of Agriculture, Agricultural Cooperative Service
- USDA publications