There is a newer version
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this Subchapter
2016 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter T - Cooperatives and Their Patrons
United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter T - Cooperatives and Their Patrons |
sections 1381 to 1388 |
2016 |
January 6, 2017 |
No |
standard |
- Table of Contents
- Front Matter
- Part I - Tax Treatment of Cooperatives (Sections 1381 - 1383)
- Part II - Tax Treatment by Patrons of Patronage Dividends and Per-Unit Retain Allocations (Sections 1385 - 1385)
- Part III - Definitions; Special Rules (Sections 1388 - 1388)
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