@article{Association:336524,
      recid = {336524},
      author = {American Bankers Association},
      title = {To be an ACA or not to be (February 2000)},
      journal = {Journal of Agricultural Lending},
      address = {2000},
      year = {2000},
      abstract = {One hallmark of the FCS since Congress bailed it out in  1987 has been consolidation within the system. Not only  have associations consolidated geographically, but a number  of Production Credit Associations have merged with the  Federal Land Bank Association or the Federal Land Credit  Association serving the PCA's territory to form a new type  of entity, an Agricultural credit Association (ACA). The  IRS has ruled that ACAs are subject to corporate income  taxation, just like a Production Credit Association, even  though ACAs do real estate lending.},
      url = {http://ageconsearch.umn.edu/record/336524},
}