26 USC tA - Cooperatives and Their Patrons

United States Code

U.S. Code most recently checked for updates: May 13, 2025

Part I [§ 1381 - § 1383] - TAX TREATMENT OF COOPERATIVES

Part II [§ 1385 - § 1385] - TAX TREATMENT BY PATRONS OF PATRONAGE DIVIDENDS AND PER-UNIT RETAIN ALLOCATIONS

Part III [§ 1388 - § 1388] - DEFINITIONS; SPECIAL RULES