Mar 05, 2020 at 10:12 PM CST
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Farmer cooperatives have been trying for more than two years to reestablish a tax deduction comparable to what they received before the 2017 tax law was passed. Last summer, the Treasury Department proposed rules that limited the Section 199A(g) deductions to patronage income, but the Treasury rule would eliminate cooperatives' ability to combine "non-patronage income" as part of the deduction calculation. |