Correspondence regarding cooperatives and taxation with Kansas Farmers' Service Association and memo from Nieman and Bosard, Attorneys, Minneapolis regarding "the question of income tax on government business"

Protest and covering letter regarding taxing of copperatives with protest from The Cooperative Elevator and Supply Company, Meade, Kansas, 23 pp., Confidential

Mostly correspondence regarding Interal Revenue and cooperatives, and matter of capital retains

Includes memos from Roy F. Hendrickson to Directors; and copies of Federal Register

Telegrams, resolutions, regarding cooperative taxes; National Council of Farmer Cooperatives, Homer L. Brinkely, W.E. Rumble (St. Paul, Attorneys), Cooperative League of the United States, Jerry Voorhis (Ex Director)

NFGC Directors regarding amendment to HR 10650, Texas, Kansas, Iowa; Correspondence with Nebraksa, New York, etc.

Statement, W.E. Rumble (Apr 16, 1962) before Senate, Committee on Finance, 10 pp. mimeograph

Mostly correspondence to and from Dr. A Ladru Jensen, Attorney, Salt Lake City regarding taxation of cooperatives including "Summary of Revenue Act of Oct 1962 As it Applies to Cooperatives" 5 pp.; also 6 pp. mimeograph statement/letter from Ladru to Senator Wallace F. Bennett (May 7, 1962) regarding HR 10650; National Rural Electric Cooperative Association; National Council of Farmer Cooperatives

Mr. Max M. Kampelman, Attorney, Washington, memo to Senator Eugene McCarthy (June 16, 1962), 6 pp., plus 2 pp. supplemental (copy) memo is regarding HR 10650 and taxation of cooperatives

Includes copy of letter sent to Senators Robert S. Kerr, Eugene McCarthy, Frank Carlson, Carl T. Curtis regarding Senator Clinton Anderson proposal of taxing cooperatives