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2022 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter T - Cooperatives and Their Patrons
Front Matter

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Editorial Notes EDITORIAL NOTES AMENDMENTS

1966—Pub. L. 89–809, title II, §211(b)(5), Nov. 13, 1966, 80 Stat. 1582, inserted "and per-unit retain allocations" in heading of part II.

1962—Pub. L. 87–834, §17(a), Oct. 16, 1962, 76 Stat. 1045, added headings of subchapter T and of parts I to III.
Publication Title United States Code, 2018 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within Title 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter T - Cooperatives and Their Patrons
- Front Matter
Date 2022
Laws In Effect As Of Date January 5, 2023
Positive Law No
Disposition standard
Statutes at Large References 76 Stat. 1045
80 Stat. 1582
Public Law References Public Law 87-834, Public Law 89-809
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