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7
pp. A104-107
Forms Used
• Form 1040X
oMust be … paper, cannot be efiledo Used to
Make certain elections … months
p. A108
Form 1045
• Use Form 1045 to get a “quick” …
July 1, 1996
Section 2: Considering Cooperatives
membership influence the farm/ranch operation?
• How … differently than traditional farm supply and elevator cooperatives … financial needs and ensure peak use of processing facilities …