Priv. Ltr. Rul. 201023011 (Mar. 3, 2010)

(grain payments paid by farmers' cooperative are PURPIMs within meaning of I.R.C. Sec. 1382(b); for purposes of computing cooperative's I.R.C. Sec. 199 deduction, cooperative's QPAI and taxable income should be computed without regard to any deduction for grain payments to members).