Co-Op vs P'Ship vs S-Corp

Technical topics regarding tax preparation.
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A client of mine requested that I compare and contrast the advantages of cooperative taxation. She and a few others are planning to share marketing expenses for selling flowers. This is probably going to be a pretty small operation overall, less than 100,000 per year gross sales.

Is there a good resource that I can look at besides the instructions for F1120-C?
 

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