Ülker Ülker Ülker is a major Turkish manufacturer of food products, which are exported internationally, to 110 countries. The company's core products are biscuits, cookies, crackers, and chocolates, although Ülker has expanded to other product categories. On 3 November 2014, it was announced that Ulker's parent company Yildiz Holding agreed to purchase of United Biscuits of UK for a reported £2.2 billion. One of its more recent products is Cola Turka, introduced in the Turkish market in 2003. The advertisement of Cola Turka featured actor Chevy Chase and according to local sources Coca-Cola cut 10% off its prices due to the
Taxation of cooperative corporations in the United States typically keep separate accounting for "patronage dividends" and "non-patronage dividends." Taxation of cooperative corporations in the United States The taxation of cooperative corporations in the United States is subject to special rules under subchapter T of the Internal Revenue Code, different from both subchapter C and subchapter S corporations. Cooperative corporations are formed to provide some mutual benefit for their members, and because of this, the Congress of the United States beginning in 1951 has allowed them a deduction from their income for "patronage dividends." A "patronage dividend" is money paid by a cooperative to its patrons on the basis