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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
Table of Contents

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Table of Contents
Part
I.Tax treatment of cooperatives.
II.Tax treatment by patrons of patronage dividends and per-unit retain allocations.
III.Definitions; special rules.

        
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
- Table Of Contents
Date 2022
Laws In Effect As Of Date January 5, 2023
Positive Law No
Disposition standard
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