CO-OP

Central England Co-op has a selection of delicious eggs, from Cadbury's to Thornton's to Mars, as well as award winning eggs from its own Co-op brand.

Caption: Above is a sample of the Co-op Month graphics available at: www.coopmonth.coop.

* A $3.2 million first mortgage for 66 Madison Avenue Apartment Corp., a 124-unit co-op at 17-19 East 27th Street a.k.a.

Geography; Environment & Sustainability (BA) Co-op, (MA)

Rhondda Cynon Taf: Perthcelyn Co-op, Perthcelyn Community Centre; Tylorstown Co-op, Welfare Hall and Institute, East Road; Llanhari Co-op, Llanhari Workingmens' Club, Elm Road; Fernhill Food Co-op, Mountain Ash; Miskin Co-op, Clarence Street, Miskin Community Centre; Fresh and Fruity Food Co-op, Feelgood Factory, Abercynon Road, Matthewstown; Glyncoch Food Co-op, Glyncoch Community Centre, Poacher's Ave; Trealaw Food Co-op, All Saints Hall, Rhys Street; A Treat to Eat Food Co-op, St Lleurwg Church, Hirwaun; Mount Libanus Food Co-op, Penyrenglyn Project, Corbett Street, Treherbert; Penrhys Food Co-op, Y Ffynnon, Penrhys; Lwynypia Food Co-op, Coleg Morgannwg, Pontrhondda Road, Llwynypia; Penywaun Food Co-op, Penywaun Primary School, Coed Glas.

Prior to 1942, the courts had held that tenant-stockholders could not take deductions for taxes paid by a co-op. However, in an effort to treat them the same as homeowners, Congress added a provision to the tax code specifically allowing tenant-shareholders to deduct such taxes.

Many say this situation could be remedied by creating more black-owned and operated co-ops.

This lack of knowledge, combined with the recent surge in ownership of condominiums and co-ops, provides insurance agents and brokers with an outstanding opportunity to educate and acquire new clients.

He also found the co-op's occupancy requirement that a two bedroom residential unit be minimally occupied by one adult and one child is "within the power of the directors." It also reflects the standards established by the Canada Mortgage and Housing Corporation, that holds the co-op's mortgage.