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  <titleInfo>
    <title>Application of the federal income tax statutes to farmers' cooperatives</title>
  </titleInfo>
  <titleInfo type="alternative">
    <title>Farmers' cooperatives</title>
  </titleInfo>
  <name type="personal">
    <namePart>Waas, George Joseph, 1901-</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>White, Daniel George, 1903-</namePart>
    <role>
      <roleTerm type="text">joint author.</roleTerm>
    </role>
  </name>
  <name type="corporate">
    <namePart>United States</namePart>
    <namePart>Farm Credit Administration.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">dcu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Washington</placeTerm>
    </place>
    <publisher>U.S. Dept. of Agriculture</publisher>
    <dateIssued>1942 [i.e. 1945</dateIssued>
    <dateIssued encoding="marc">1945</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>viii, 191 p. ; 23 cm.</extent>
  </physicalDescription>
  <note type="statement of responsibility">by George J. Waas and Daniel G. White.</note>
  <note>Replaces U. S. Farm credit administration Miscellaneous report no 63.</note>
  <subject>
    <geographicCode authority="marcgac">n-us-dc</geographicCode>
  </subject>
  <subject authority="lcsh">
    <topic>Agriculture, Cooperative</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Income tax</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Tax exemption</topic>
  </subject>
  <classification authority="lcc">HG2051.U5 A574 no. 53</classification>
  <identifier type="lccn">agr45000013</identifier>
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    <recordCreationDate encoding="marc">840731</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260227111003.0</recordChangeDate>
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