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A housing cooperative has requested a ruling on the taxation of the surplus funds during its liquidation and the subsequent taxation for its members. The DGT has determined that no income is generated for the cooperative if the surplus is distributed solely in cash, whereas members will be taxed on any capital gains or losses incurred.
This ruling clarifies that distributing remaining cash assets to members during the liquidation of a cooperative does not constitute taxable income for the entity itself, shifting the tax responsibility to the members as capital gains or losses.
The tax team reviews your specific situation.
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